Martin Cleveland t/a Martin Cleveland Photography v Commissioners for Her Majesty's Revenue and Customs
Decision date: 4 May 2011
Neutral citation: [2011] UKFTT 287 (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
This appeal concerned a £400 penalty imposed on Martin Cleveland for late submission of the 2009/2010 P35 return; HMRC treated the employer’s earlier paperwork as not containing a correct P35 and later online submission was on 24 January 2011. The Tribunal found there was no reasonable excuse that subsisted for the whole default period and dismissed the appeal, upholding the penalty.
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
Penalties under the statutory regime can only be set aside if the taxpayer had a reasonable excuse, and that excuse must subsist for the entire period of default; employers bear responsibility to ensure correct and timely submission of end-of-year returns, and mismatching or missing forms can justify rejection and a penalty.
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 noted (obiter) that HMRC is not obliged to send reminders that a P35 has not been received or to issue penalty notices close to the filing deadline, and that HMRC publicity about absence of reminders may be relevant when considering whether late notification by HMRC amounts to a reasonable excuse.
Warning
Chunk contains substantial repetition of the same text.