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Intelligent Management UK Ltd v Revenue and Customs: FTTTx 2 Nov 2011

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

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

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

Lawton (T/A C B Lawton Drywall and Plastering Contractors) v Revenue and Customs: FTTTx 15 Oct 2010

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

Advanced Scaffolding (Bristol) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 18 Dec 2018

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

Quality Asset Management Ltd v Revenue and Customs: FTTTx 28 May 2014

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

Oz Build Construction Ltd v Revenue and Customs: FTTTx 14 Nov 2011

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

Nantyffyllon Rugby Club v Revenue and Customs: FTTTx 20 Aug 2014

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

Laithwaite v Revenue and Customs: FTTTx 6 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

Norris T/A Curzon Diner v Revenue and Customs: FTTTx 24 Jul 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

Thi Le v Revenue and Customs: FTTTx 12 Feb 2014

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

Tummy Gym / Gymophobics Hucknall Ltd v Revenue and Customs: FTTTx 24 Feb 2014

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

Bletchingley Skills Centre v Revenue and Customs: FTTTx 4 Mar 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

Turner v Revenue and Customs: FTTTx 8 Sep 2010

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

Perth and District Five-A-Side League v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 17 Feb 2016

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

Mike Haynes Ltd v Revenue and Customs: FTTTx 21 Mar 2014

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

Ross v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 12 May 2015

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

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 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

Avon Lee Lodge v Revenue and Customs: FTTTx 12 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

Chichester v Revenue and Customs: FTTTx 18 Jun 2012

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