(http:\/\/www.taxpartnersuk.com\/news_detail.php?news_id=65)<\/a>. However, in this case the judges were even more critical noting that HMRC was \u2018a manifestation of the State\u2019 and that it was \u2018no function of the State to use the penalty system as a cash generating scheme\u2019. Also, the tribunal ruled that the company\u2019s accountant in \u2018genuinely believing\u2019 to have filed the return online has established a \u2018reasonable excuse\u2019. This goes against HMRC definition of \u2018reasonable excuse\u2019 where it expects some exceptional event beyond the taxpayer\u2019s control to prevent it from sending its return on time.<\/p>\nDespite a series of these cases being decided in the taxpayer\u2019s favour, it is too much to expect that it will finally put an end to HMRC\u2019s system-generated P35 penalty regime that gets running mid-September on!<\/p>\n","protected":false},"excerpt":{"rendered":"
In yet another case allowing the appeal against HMRC\u2019s P35 late filing penalty the First-tier Tribunal has once again decided in favour of the tax payer (HD Response International v HMRC [2011] UKFTT 472 (TC) \u2013 TC01322) The facts and circumstances of the case were similar to an earlier one on the same subject HOK […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[56],"tags":[],"class_list":["post-473","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"\n
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