Hall Safety and Environmental Ltd v Revenue and Customs: FTTTx 28 Sep 2011

PAYE – employer’s annual return (P35/P14) – late filing – communication error with accountants – clerical error – assumption that obligation to file return suspended pending appeal against penalty – reasonable excuse – proportionality – HMRC policy of issuing first penalty only after four months’ delay had already accrued – Enersys Holdings UK Limited v HMRC considered – held, on the facts no reasonable excuse and penalty harsh but not ‘plainly unfair’ – appeal dismissed

Citations:

[2011] UKFTT 636 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 June 2022; Ref: scu.449556