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PML Accounting Ltd (TC4612)
The taxpayer provided accounting tax and corporate services to contractors and consultants. The sole director of the company was PH.
HMRC investigated whether the arrangements between the taxpayer and its clients brought it within the scope of the managed service company legislation and issued a notice under FA 2008 Sch 36 requiring information and documents. For various reasons including an accident suffered by PH’s daughter and his adviser’s poor health the taxpayer provided only some of the information required. HMRC imposed penalties and the taxpayer appealed.
The First-tier Tribunal found that the taxpayer had not complied with the notice. The judge said the daughter’s accident did not provide a reasonable excuse. This was because the taxpayer had been given more than three months to collate the information and the accident took place only a...
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