Clients’ obligation

In an unusual case several businesses appealed against late filing penalties on the basis that it was unlawful to require them to file their employer returns online because their agent was elderly and did not use a computer.

HMRC applied to the First-tier Tribunal to have the cases struck out because their appeals had no prospect of success under rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules No 2009/273.

The agent B said as a result of the tribunal’s decision in LH Bishop Electric Co Ltd and others (TC2910) he could not be forced to file returns online because of his age – he was over 64 when the penalties were imposed.

He accused HMRC of “pursuing a vendetta against him” and wishing to put him out of business. The judge said the tribunal was not the place to air these complaints but ...