Time Together v Commissioners for Her Majesty's Revenue and Customs
Decision date: 6 April 2011
Neutral citation: [2011] UKFTT 226 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
Time Together appealed a £400 penalty for late filing its 2009/10 P35, after its agent AGL attempted online submission but entered the wrong tax year and received fail messages. The Tribunal found the P35 was not filed, AGL's error and failure to check with HMRC did not amount to a reasonable excuse, and confirmed the statutory penalty of £400, dismissing the appeal.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
A return that fails mandatory requirements (such as the correct "tax year to which the return relates") is not treated as filed for penalty purposes; an agent’s mistake in a straightforward administrative filing, coupled with failure to make reasonable enquiries after clear fail notices (e.g. contacting HMRC), will not constitute a reasonable excuse; and the First-tier Tribunal cannot reduce a fixed statutory penalty except where the calculated amount is incorrect.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The Tribunal suggested that reliance on a third‑party agent might found a reasonable excuse in more complex cases, and noted HMRC need not follow any particular timetable in issuing reminders, but these remarks were not central to the decision.
Warning
quality:contains_crown_copyright Chunk contains repeated and duplicated text which required consolidation; none of the substantive facts were altered.