Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return – inaccurate P35 resubmitted late – not a reasonable excuse Citations: [2012] UKFTT 53 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Income Tax Updated: 28 July 2022; Ref: scu.450793
Section 98A(2) and (3) Taxes Management Act 1970 – failure to file Employer’s End of Year P35 return on time – whether reasonable excuse – yes – appeal allowed Citations: [2014] UKFTT 470 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Taxes Management Updated: 12 April 2022; Ref: scu.526874
FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed [2011] UKFTT 704 (TC) Bailii Taxes Management Act 1970 98A England and Wales Cited by: Not Followed – Chichester v Revenue and Customs FTTTx 18-Jun-2012 FTTTx Penalty; late payment; fairness; Jussila v Finland. ‘Reasonable excuse’. Honest … Continue reading Intelligent Management UK Ltd v Revenue and Customs: FTTTx 2 Nov 2011
CONSTRUCTION INDUSTRY SCHEME – late filing of monthly returns – obligation delegated to bookkeeper – Appellant asserted that yearly P35’s contained details of CIS deductions – whether a reasonable excuse – no – Section 98A Taxes Management Act 1970 – Schedule 55 to the Finance Act 2009 – CIS tax deductions not accounted for to … Continue reading Agnew (T/A B and I Plastering) v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 25 Nov 2015
Sub-contractors in the construction industry – Contractors’ returns – Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 – late submission of return – sections 98A and 118 Taxes Management Act 1970 – amendment to section 98A from 6th April 2007 – reasonable excuse [2010] UKFTT 507 (TC) Bailii England and Wales Taxes Management Updated: … Continue reading Lawton (T/A C B Lawton Drywall and Plastering Contractors) v Revenue and Customs: FTTTx 15 Oct 2010
CONSTRUCTION INDUSTRY SCHEME – penalties for late filing of CIS returns – s 98A Taxes Management Act 1970 – schedule 55 to Finance Act 2009 – proportionality – special circumstances – reasonable excuse – effect of paragraph 17(3) of Schedule 55 to Finance Act 2009 – appeal allowed in part [2018] UKFTT 744 (TC) Bailii … Continue reading Advanced Scaffolding (Bristol) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 18 Dec 2018
FTTTx INCOME TAX – PAYE – employers end of year returns – late submission penalty – reasonable excuse – no – section 98A Taxes Management Act 1970 [2014] UKFTT 897 (TC) Bailii Taxes Management Act 1970 98A England and Wales Income Tax Updated: 21 December 2021; Ref: scu.536751
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late – agent failed to file return – whether reasonable excuse – no – appeal not allowed [2014] UKFTT 723 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 18 December 2021; Ref: scu.535338
Section 98A (2) and (3) Taxes Management Act 1970 – penalties for late employer’s end of year P35 return – Appellant assumed a ‘test’ submission was a live submission – whether reasonable excuse – no – appeal dismissed [2014] UKFTT 526 (TC) Bailii England and Wales Taxes Management Updated: 05 December 2021; Ref: scu.526868
UTTC Section 98A(2) and (3) Taxes Management Act 1970 – failure to file Employer’s End of Year P35 return on time – whether reasonable excuse – yes – appeal allowed [2014] UKFTT 470 (TC) Bailii Taxes Management Act 1970 England and Wales Taxes Management Updated: 03 December 2021; Ref: scu.525964
References: [2014] UKFTT 470 (TC) Links: Bailii UTTC Section 98A(2) and (3) Taxes Management Act 1970 – failure to file Employer’s End of Year P35 return on time – whether reasonable excuse – yes – appeal allowed Statutes: Taxes Management Act 1970
Income tax — penalty — section 98A (2) (a) Taxes Management Act 1970 whether employers annual return Form P 35 filed online or test submission — whether reasonable excuse — whether prompt notification of time-based penalty Citations: [2011] UKFTT 278 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) Jurisdiction: England and Wales Taxes Management … Continue reading Law Costing Ltd v Revenue and Customs: FTTTx 28 Apr 2011
Construction Industry Scheme-Penalties for late returns (Taxes Management Act 1970 s.98A)-Appeal dismissed Citations: [2012] UKFTT 250 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 03 November 2022; Ref: scu.462667
FTTTx Section 98A(2) TMA 1970 – penalties for late Employer’s End of Year Return – cessation of Appellant’s business – HMRC did not impose penalties until after cessation – whether reasonable excuse – appeal allowed in part Citations: [2012] UKFTT 139 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) Taxes Management Updated: 05 October … Continue reading Dent (T/A Tony’s Meats) v Revenue and Customs: FTTTx 17 Feb 2012
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – late Employer’s P35 End of Year return – Employer Scheme inactive – not a reasonable excuse Citations: [2012] UKFTT 35 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) 98A(3) Jurisdiction: England and Wales Taxes Management Updated: 04 October 2022; Ref: scu.450796
FTTTx P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Judges: Staker TJ Citations: [2011] UKFTT 623 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 29 September 2022; Ref: scu.449589
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Citations: [2011] UKFTT 844 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 28 September 2022; Ref: scu.450941
FTTTx Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Burden of proof. Jusilla v Finland. Article 6 ECHR. Citations: [2011] UKFTT 479 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2)(a) Jurisdiction: England and Wales Taxes Management, Human Rights Updated: 03 September 2022; Ref: scu.449472
FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 625 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 03 September 2022; Ref: scu.449543
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – Employer’ End of Year return P35 late – reasonable excuse – appeal allowed in part] Citations: [2012] UKFTT 15 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 23 June 2022; Ref: scu.450815
FTTTx Construction Industry Scheme – Penalties for late returns (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal allowed Citations: [2011] UKFTT 185 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 07 June 2022; Ref: scu.442880
Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year P35 late – andpound;2300 penalties – ignorance of obligation to file return – Appeal not allowed Citations: [2014] UKFTT 27 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 26 May 2022; Ref: scu.519573
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 671 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 30 January 2022; Ref: scu.449603
FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Judges: Staker J Citations: [2011] UKFTT 668 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 29 January 2022; Ref: scu.449630
FTTTx PAYE – year end returns – penalties for late submission – electronic submission – electronic receipt received – no record of receipt by HMRC – reasonable excuse – yes – appeal allowed – section 98A Taxes Management Act 1970 [2011] UKFTT 735 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management … Continue reading Oz Build Construction Ltd v Revenue and Customs: FTTTx 14 Nov 2011
Income Tax/Corporation Tax : Penalty [2016] UKFTT 57 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 10 January 2022; Ref: scu.559944
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late – agent failed to file return – whether reasonable excuse – no – appeal not allowed [2015] UKFTT 105 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 28 December 2021; Ref: scu.544583
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – penalties for late employer’s end of year P35 return – Appellant believed reasonable care taken – no failure message received- whether reasonable excuse – no – appeal dismissed [2014] UKFTT 827 (TC) Bailii Taxes Management Act 1970 98A(2) 98A(3) England and Wales Taxes Management … Continue reading Nantyffyllon Rugby Club v Revenue and Customs: FTTTx 20 Aug 2014
FTTTx CONSTRUCTION INDUSTRY SCHEME -penalties under Schedule 24 Finance Act 2007 of andpound;41.13 – penalty under Section 98A (4) Taxes Management Act 1970 andpound;140 and andpound;7200 – failure to make scheme returns – incorrect assessment raised -appellant had reasonable excuse and penalty not proportional – appeal allowed [2014] UKFTT 759 (TC) Bailii Taxes Management Act … Continue reading Laithwaite v Revenue and Customs: FTTTx 6 Aug 2014
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late – agent failed to file return – whether reasonable excuse – no – appeal not allowed [2014] UKFTT 718 (TC) Bailii Taxes Management Act 1970 98A(2) 98A(3) England and Wales Taxes Management Updated: 18 December 2021; Ref: … Continue reading Norris T/A Curzon Diner v Revenue and Customs: FTTTx 24 Jul 2014
Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late – agent failed to file return – whether reasonable excuse – no – appeal not allowed [2014] UKFTT 717 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 18 December 2021; Ref: scu.535334
FTTTx Section 98A(2) and (3) Taxes Management Act 1970 – failure by agent of the Appellant to file employer’s end of year P35 return on time – whether reasonable excuse – no – appeal not allowed Connell TJ [2014] UKFTT 193 (TC) Bailii Taxes Management Act 1970 98A(2) Taxes Management Updated: 30 November 2021; Ref: … Continue reading Thi Le v Revenue and Customs: FTTTx 12 Feb 2014
FTTTx P35 and P14 return – Penalty for Late Return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed [2014] UKFTT 28 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 28 November 2021; Ref: scu.519555
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 363 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 25 November 2022; Ref: scu.443076
FTTTx Income Tax – Claimed under-payment of Income Tax under the PAYE Regulations – payments to part-time bar workers (generally students) – Penalties under section 98A(2)(a) Taxes Management Act 1970 for failing to deliver returns for PAYE purposes – whether there was neglect, enabling HMRC to make assessments for earlier years – Appeal allowed in … Continue reading Brown and Another (T/A Gamekeeper Inn) v Revenue and Customs: FTTTx 9 Apr 2013
Section 98A(2) and (3) Taxes Management Act 1970 – late Employer’s P35 End of Year Return – Appellant says had difficulty obtaining on-line activation PIN from HMRC – whether reasonable excuse shown for period of default – whether affected by delay in penalties imposed by HMRC – no Citations: [2012] UKFTT 393 (TC) Links: Bailii … Continue reading Stewart v Revenue and Customs: FTTTx 14 Jun 2012
Section 98A(2) and (3) Taxes Management Act 1970 – late submission of on-line Employer’s P35 End of Year return – no reasonable excuse – appeal not allowed Citations: [2012] UKFTT 384 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 03 November 2022; Ref: scu.462788
Section 98A(2) and (3) Taxes Management Act 1970 – late submission of on-line Employer’s P35 End of Year return – no reasonable excuse – appeal not allowed Citations: [2012] UKFTT 420 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management, Income Tax Updated: 03 November 2022; Ref: scu.462783
Penalty – Section 98A(2) and (3) Taxes Management Act 1970 – late Employer’s P35 End of Year Return – Appellant thought Return had been filed on-line – further delays despite reminders – no reasonable excuse Citations: [2012] UKFTT 391 (TC), [2012] UKFTT 391 (TC) Links: Bailii, Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and … Continue reading Heavy Woollen Branch Club and Institute Union Ltd v Revenue and Customs: FTTTx 14 Jun 2012
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Citations: [2011] UKFTT 820 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 21 October 2022; Ref: scu.450947
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 819 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 21 October 2022; Ref: scu.450902
FTTTx Penalties: Construction Industry Scheme. S98A(2)(a) Taxes Management Act 1970. Late filing of form CIS36. Whether penalty affected by the fact that P35 had been filed and tax due had been paid. Citations: [2009] UKFTT 287 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 05 October 2022; Ref: scu.408995
INCOME TAX – construction industry scheme- penalty under section 98A Taxes Management Act 1970- late submission of monthly return – whether reasonable excuse Citations: [2012] UKFTT 550 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 05 October 2022; Ref: scu.466090
Section 98A (2) and (3) Taxes Management Act 1970 – inaccurate Employer’s P35 End of Year return submitted late – no reasonable excuse – appeal not allowed Citations: [2012] UKFTT 56 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 04 October 2022; Ref: scu.450789
FTTTx Construction Industry Scheme – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 195 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Taxes Management Updated: 17 September 2022; Ref: scu.442920
Section 98A (2) and (3) Taxes Management Act 1970 – Late Employer’s P35 End of Year return- Employer Scheme had ceased – Appellant relying upon erroneous advice by HMRC – delay by HMRC in issuing penalty notice – reasonable excuse shown – appeal allowed Citations: [2012] UKFTT 48 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Mcstay v Revenue and Customs: FTTTx 12 Jan 2012
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Citations: [2011] UKFTT 564 (TC) Links: Bailii Taxes Management Updated: 03 September 2022; Ref: scu.449487
Contractors Return – Late filing penalty – Change of accountant – New accountant unable to obtain information from previous accountant – whether reasonable excuse throughout period of default – No – Whether Return filed without unreasonable delay after excuse ceased – No – Appeal dismissed – sections 98A and 118(2) Taxes Management Act 1970 Citations: … Continue reading Smith v Revenue and Customs: FTTTx 26 Apr 2010
EMPLOYER’S ANNUAL RETURNS – P35 – Section 98A Taxes Management Act 1970 (‘TMA’) – flat-rate penalties for failure to file a P35 return on time – whether taxpayer had a reasonable excuse for her default – Permission to appeal out of time refused – appeal dismissed. Citations: [2019] UKFTT 405 (TC) Links: Bailii Statutes: Taxes … Continue reading C and D Flowers Ltd v Revenue and Customs: FTTTx 21 Jun 2019
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) -Reasonable excuse-Appeal dismissed Citations: [2011] UKFTT 561 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 23 June 2022; Ref: scu.449528
Section 98A(2) and (3) Taxes Management Act 1970 – Employer’s End of Year P35 return filed late – company had ceased trading – post-cessation filing delegated to agent – whether reasonable excuse – no – appeal dismissed Citations: [2014] UKFTT 238 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 11 June 2022; Ref: … Continue reading Tummy Gym / Gymophobics Hucknall Ltd v Revenue and Customs: FTTTx 24 Feb 2014
INCOME TAX – two penalty notices for late filing of employer’s annual return under Regulation 73 PAYE Regulations – section 98A(2) and (3) Taxes Management Act 1970 – whether returns submitted – delay by HMRC in notifying appellant of penalties – whether penalties fair – whether reasonable excuse – HMRC v Hok Limited [212] UKUT … Continue reading Bletchingley Skills Centre v Revenue and Customs: FTTTx 4 Mar 2014
Construction Industry Scheme – Penalties for late submissions of returns (Taxes Management Act 1970 s.98A) – Whether partner of Appellant firm had a ‘reasonable excuse’ (Taxes Management Act 1970 s.118) – Appeal allowed in part Citations: [2010] UKFTT 483 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 11 June 2022; Ref: scu.426598
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 605 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 26 May 2022; Ref: scu.449570
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 560 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 19 May 2022; Ref: scu.449500
Construction Industry Scheme – Penalties for late returns (Taxes Management Act 1970 s.98A) – Appeal dismissed Citations: [2011] UKFTT 562 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 16 May 2022; Ref: scu.449513
Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late – Appellant unable to file online – no reasonable excuse – appeal not allowed Citations: [2012] UKFTT 11 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 16 May 2022; Ref: scu.450787
Construction Industry Scheme – Penalties for late returns (Taxes Management Act 1970 s.98A) – Appeal dismissed Citations: [2011] UKFTT 672 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 30 January 2022; Ref: scu.449592
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed [2011] UKFTT 858 (TC) Bailii England and Wales Taxes Management Updated: 12 January 2022; Ref: scu.450960
Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year P35 late – pounds 100 mitigated penalty – Appellant’s agent had mistakenly filed P35 for wrong year – appeal not allowed [2012] UKFTT 12 (TC) Bailii England and Wales Taxes Management Updated: 12 January 2022; Ref: scu.450781
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed [2012] UKFTT 98 (TC) Bailii England and Wales Taxes Management Updated: 10 January 2022; Ref: scu.451934
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed [2012] UKFTT 92 (TC) Bailii England and Wales Taxes Management Updated: 10 January 2022; Ref: scu.451930
FTTTx INCOME TAX – PAYE – penalties for late submission of P35 End of Year Returns for tax years 2009-10, 2010-11 and 2011-12 – whether a reasonable excuse for late appeal to be allowed – No – Sections 49 and 98A Taxes Management Act 1970 – Appeal dismissed. [2016] UKFTT 102 (TC) Bailii Taxes Management … Continue reading Perth and District Five-A-Side League v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 17 Feb 2016
INCOME TAX – penalties for late filing of employer’s annual return under Regulation 73 PAYE Regulations – section 98A(2) and (3) Taxes Management Act 1970 – whether paper return submitted – appellant did not have access to internet – whether a paper return a valid return for Regulation 73 – Regulation 205 requiring electronic returns- … Continue reading Mike Haynes Ltd v Revenue and Customs: FTTTx 21 Mar 2014
FTTTx Penalties – Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late for 2010, 2011 and 2012 – whether reasonable excuse – no – application for permission out of time appeal – not allowed [2015] UKFTT 210 (TC) Bailii England and Wales Income Tax Updated: 30 December … Continue reading Ross v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 12 May 2015
Section 98A (2) and (3) Taxes Management Act 1970 – penalties for late employer’s end of year P35 return – Appellant believed reasonable care taken – whether reasonable excuse – no – appeal dismissed [2014] UKFTT 572 (TC) Bailii Taxes Management Act 1970 England and Wales Taxes Management Updated: 05 December 2021; Ref: scu.526906
Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return late – penalty for one month’s delay – Appellant unaware that an attempt to file online was unsuccessful – whether reasonable excuse – no – appeal disallowed [2014] UKFTT 509 (TC) Bailii Taxes Management Act 1970 England and Wales Taxes … Continue reading Osher (T/A Marathon Motors) v Revenue and Customs: FTTTx 23 May 2014
Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late – Penalty for four months delay – Appellant unaware that an attempt to file online was unsuccessful – whether reasonable excuse – no – appeal not allowed [2014] UKFTT 463 (TC) Bailii England and Wales Taxes Management Updated: … Continue reading Avon Lee Lodge v Revenue and Customs: FTTTx 12 May 2014
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed [2011] UKFTT 362 (TC) Bailii Taxes Management Updated: 27 November 2021; Ref: scu.443047
Construction Industry Scheme-Penalties for late returns (Taxes Management Act 1970 s.98A)-Appeal dismissed [2011] UKFTT 375 (TC) Bailii England and Wales Income Tax Updated: 12 November 2021; Ref: scu.443091
FTTTx Penalty; late payment; fairness; Jussila v Finland. ‘Reasonable excuse’. Honest and genuine belief amounts to ‘reasonable excuse’. Honest belief – test – purely subjective. Even an objectively unreasonable or irrational belief, if honestly held, suffices for a reasonable excuse. Dicta to the contrary in Intelligent Management UK Ltd v HMRC [2011] UKFTT 704 (TC) … Continue reading Chichester v Revenue and Customs: FTTTx 18 Jun 2012
