Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Deemed received

24 October 2011
Issue: 4327 / Categories: Tax cases
MEM Industrial Roofing Ltd (TC1447)

The taxpayer company said he posted his December 2010 construction industry scheme (CIS) return by first class post on 12 December 2010.

HMRC claimed the return was received after 19 December the deadline date and imposed a late-filing penalty. They said it was not the first time the company had been late with its CIS return and previous appeals against penalties had been upheld.

The taxpayer appealed.

The First-tier Tribunal judge noted that the company had not obtained proof of posting but she added ‘HMRC cannot simply impose a requirement that taxpayers obtain proof of posting; this is outwith their statutory powers’.

The judge added that it could be an onerous matter to obtain evidence especially for a small business – and ‘even allowing for a certain dilatoriness over the Christmas period’ a...

Only subscribers may read the full article

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon