In Tower Perkins Products & Services Ltd v HMRC (TC01328 – 18 August) a company (T) did not submit its 2008/09 P35 until 10 March 2010.
HMRC imposed penalties totalling £1000. T appealed contending that it had a reasonable excuse because its accountant had had a hip operation in May 2009.
The First-tier Tribunal allowed the appeal in part. Judge Geraint Jones held that the accountant’s unavailability amounted to a reasonable excuse until 30 August 2009 but was no longer a reasonable excuse from 31 August onwards with the result that the penalty was reduced from £1000 to £600.
Why it matters: The Tribunal accepted that the accountant’s operation constituted a reasonable excuse for submitting the P35 up to three months late but held that it was no longer a reasonable excuse after...
90a1d87b-c1b5-43c3-a720-cd324830adee.tmb-editorspic.jpg?sfvrsn=1b2d0a7e_1)
