{"id":495,"date":"2025-06-27T11:45:27","date_gmt":"2025-06-27T11:45:27","guid":{"rendered":"https:\/\/www.taxpartnersuk.com\/blog\/?p=495"},"modified":"2025-06-27T11:45:27","modified_gmt":"2025-06-27T11:45:27","slug":"hmrc-to-appeal-penalty-decision","status":"publish","type":"post","link":"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/","title":{"rendered":"HMRC to appeal penalty decision"},"content":{"rendered":"<p>The year 2011 saw the First-tier Tribunal severely criticising HMRC for running a \u2018cash generating scheme\u2019 by issuing P35 filing penalty notices after waiting for 6 months in September. HOK Ltd v HMRC  [2011] UKFTT 433 (TC01286) was one of several cases where the tribunal judge allowed the appeal against late P35 filing penalties. There were also other cases resulting in similar decisions notably the HMD Response International one where HMRC\u2019s interpretation of reasonable excuse was completely at odds with that of the tribunal.<\/p>\n<p>Now that HMRC has confirmed that it would be appealing against the tribunal decision in the case of HOK Ltd, it would be really interesting to see where HMRC is going to base its arguments on a question of law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The year 2011 saw the First-tier Tribunal severely criticising HMRC for running a \u2018cash generating scheme\u2019 by issuing P35 filing penalty notices after waiting for 6 months in September. HOK Ltd v HMRC [2011] UKFTT 433 (TC01286) was one of several cases where the tribunal judge allowed the appeal against late P35 filing penalties. There [&hellip;]<\/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-495","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>HMRC to appeal penalty decision - Beyond Compliance: Technical &amp; Advisory Insights<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"HMRC to appeal penalty decision - Beyond Compliance: Technical &amp; Advisory Insights\" \/>\n<meta property=\"og:description\" content=\"The year 2011 saw the First-tier Tribunal severely criticising HMRC for running a \u2018cash generating scheme\u2019 by issuing P35 filing penalty notices after waiting for 6 months in September. HOK Ltd v HMRC [2011] UKFTT 433 (TC01286) was one of several cases where the tribunal judge allowed the appeal against late P35 filing penalties. There [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/\" \/>\n<meta property=\"og:site_name\" content=\"Beyond Compliance: Technical &amp; Advisory Insights\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-27T11:45:27+00:00\" \/>\n<meta name=\"author\" content=\"Tax Partners\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tax Partners\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/hmrc-to-appeal-penalty-decision\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/hmrc-to-appeal-penalty-decision\\\/\"},\"author\":{\"name\":\"Tax Partners\",\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/#\\\/schema\\\/person\\\/043147c19cce5f3fec33d07d1a086eec\"},\"headline\":\"HMRC to appeal penalty decision\",\"datePublished\":\"2025-06-27T11:45:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/hmrc-to-appeal-penalty-decision\\\/\"},\"wordCount\":126,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/#organization\"},\"articleSection\":[\"News\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/hmrc-to-appeal-penalty-decision\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/hmrc-to-appeal-penalty-decision\\\/\",\"url\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/hmrc-to-appeal-penalty-decision\\\/\",\"name\":\"HMRC to appeal penalty decision - Beyond Compliance: Technical &amp; Advisory Insights\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/#website\"},\"datePublished\":\"2025-06-27T11:45:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/hmrc-to-appeal-penalty-decision\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/hmrc-to-appeal-penalty-decision\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/hmrc-to-appeal-penalty-decision\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"HMRC to appeal penalty decision\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/\",\"name\":\"Beyond Compliance: Technical & Advisory Insights\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/#organization\",\"name\":\"Tax Partners, Chartered Accountants & Tax Advisors\",\"url\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/textlogo.png\",\"contentUrl\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/textlogo.png\",\"width\":263,\"height\":60,\"caption\":\"Tax Partners, Chartered Accountants & Tax Advisors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/#\\\/schema\\\/person\\\/043147c19cce5f3fec33d07d1a086eec\",\"name\":\"Tax Partners\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/73c36e76424e46979814dd4803d3cc5717d414557a2df75458ad3b4db35a54c9?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/73c36e76424e46979814dd4803d3cc5717d414557a2df75458ad3b4db35a54c9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/73c36e76424e46979814dd4803d3cc5717d414557a2df75458ad3b4db35a54c9?s=96&d=mm&r=g\",\"caption\":\"Tax Partners\"},\"sameAs\":[\"https:\\\/\\\/testingurls.net\\\/Tax_partner\"],\"url\":\"https:\\\/\\\/www.taxpartnersuk.com\\\/blog\\\/author\\\/tax_partner\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"HMRC to appeal penalty decision - Beyond Compliance: Technical &amp; Advisory Insights","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/","og_locale":"en_GB","og_type":"article","og_title":"HMRC to appeal penalty decision - Beyond Compliance: Technical &amp; Advisory Insights","og_description":"The year 2011 saw the First-tier Tribunal severely criticising HMRC for running a \u2018cash generating scheme\u2019 by issuing P35 filing penalty notices after waiting for 6 months in September. HOK Ltd v HMRC [2011] UKFTT 433 (TC01286) was one of several cases where the tribunal judge allowed the appeal against late P35 filing penalties. There [&hellip;]","og_url":"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/","og_site_name":"Beyond Compliance: Technical &amp; Advisory Insights","article_published_time":"2025-06-27T11:45:27+00:00","author":"Tax Partners","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Tax Partners","Estimated reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/#article","isPartOf":{"@id":"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/"},"author":{"name":"Tax Partners","@id":"https:\/\/www.taxpartnersuk.com\/blog\/#\/schema\/person\/043147c19cce5f3fec33d07d1a086eec"},"headline":"HMRC to appeal penalty decision","datePublished":"2025-06-27T11:45:27+00:00","mainEntityOfPage":{"@id":"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/"},"wordCount":126,"commentCount":0,"publisher":{"@id":"https:\/\/www.taxpartnersuk.com\/blog\/#organization"},"articleSection":["News"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/","url":"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/","name":"HMRC to appeal penalty decision - Beyond Compliance: Technical &amp; Advisory Insights","isPartOf":{"@id":"https:\/\/www.taxpartnersuk.com\/blog\/#website"},"datePublished":"2025-06-27T11:45:27+00:00","breadcrumb":{"@id":"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-to-appeal-penalty-decision\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.taxpartnersuk.com\/blog\/"},{"@type":"ListItem","position":2,"name":"HMRC to appeal penalty decision"}]},{"@type":"WebSite","@id":"https:\/\/www.taxpartnersuk.com\/blog\/#website","url":"https:\/\/www.taxpartnersuk.com\/blog\/","name":"Beyond Compliance: Technical & Advisory Insights","description":"","publisher":{"@id":"https:\/\/www.taxpartnersuk.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.taxpartnersuk.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/www.taxpartnersuk.com\/blog\/#organization","name":"Tax Partners, Chartered Accountants & Tax Advisors","url":"https:\/\/www.taxpartnersuk.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.taxpartnersuk.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.taxpartnersuk.com\/blog\/wp-content\/uploads\/2023\/08\/textlogo.png","contentUrl":"https:\/\/www.taxpartnersuk.com\/blog\/wp-content\/uploads\/2023\/08\/textlogo.png","width":263,"height":60,"caption":"Tax Partners, Chartered Accountants & Tax Advisors"},"image":{"@id":"https:\/\/www.taxpartnersuk.com\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.taxpartnersuk.com\/blog\/#\/schema\/person\/043147c19cce5f3fec33d07d1a086eec","name":"Tax Partners","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/73c36e76424e46979814dd4803d3cc5717d414557a2df75458ad3b4db35a54c9?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/73c36e76424e46979814dd4803d3cc5717d414557a2df75458ad3b4db35a54c9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/73c36e76424e46979814dd4803d3cc5717d414557a2df75458ad3b4db35a54c9?s=96&d=mm&r=g","caption":"Tax Partners"},"sameAs":["https:\/\/testingurls.net\/Tax_partner"],"url":"https:\/\/www.taxpartnersuk.com\/blog\/author\/tax_partner\/"}]}},"_links":{"self":[{"href":"https:\/\/www.taxpartnersuk.com\/blog\/wp-json\/wp\/v2\/posts\/495","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxpartnersuk.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxpartnersuk.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxpartnersuk.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxpartnersuk.com\/blog\/wp-json\/wp\/v2\/comments?post=495"}],"version-history":[{"count":1,"href":"https:\/\/www.taxpartnersuk.com\/blog\/wp-json\/wp\/v2\/posts\/495\/revisions"}],"predecessor-version":[{"id":496,"href":"https:\/\/www.taxpartnersuk.com\/blog\/wp-json\/wp\/v2\/posts\/495\/revisions\/496"}],"wp:attachment":[{"href":"https:\/\/www.taxpartnersuk.com\/blog\/wp-json\/wp\/v2\/media?parent=495"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxpartnersuk.com\/blog\/wp-json\/wp\/v2\/categories?post=495"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxpartnersuk.com\/blog\/wp-json\/wp\/v2\/tags?post=495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}