Tl Watson (T/A Kirkwood Coaches) v Revenue and Customs: FTTTx 9 Oct 2013

FTTTx INCOME TAX – PAYE – P35 annual return – electronic submission – whether HMRC’s email message amounted to confirmation of filing – no – no effective filing until after due date – penalty imposed – penalty confirmed
PROCEDURE – appropriate steps after receipt of summary decision – requirement to make request for full facts and findings before considering any possible further appeal
NATURE OF TRIBUNALS – independence from parties

[2013] UKFTT 553 (TC)
England and Wales

Income Tax

Updated: 22 November 2021; Ref: scu.516917