Perfect Permit Ltd t/a Lofthouse Hill Golf Club (TC4365)
HMRC imposed penalties on the taxpayer company because it had delivered its employer annual returns late for the years 2008/09 and 2009/10. The business appealed.
The First-tier Tribunal noted that the 2008/09 document had been submitted on 5 July 2010, more than one year late. The failure of the taxpayer’s then agent could not constitute a reasonable excuse; it was up to the company to seek redress from the adviser.
The return for 2009/10 was filed 47 days late by the taxpayer’s new agent, who the FTT accepted had experienced “genuine and continuing difficulties” in registering with the Revenue. He began the process on 5 March 2010 and still had not been logged on by 5 August.
Had HMRC registered the agent promptly, it was likely the 2009/10 return would have been submitted on time. The department’s delay provided a reasonable excuse for late filing.
The taxpayer’s appeal was allowed in part.
