Working mum’s victory

The husband set up a construction company and his wife carried out the paperwork fitting it in with her separate full-time job and childcare arrangements for their three children.

The company was registered for gross payment status. Following a review HMRC cancelled its registration on the basis that the company had not complied with its tax obligations and so did not satisfy the compliance test (FA 2004 Sch 11 pt 3 para 12).

The company appealed. It claimed that the wife genuinely believed that PAYE payments were due on 28th of the month rather than 22nd and that she had to cope not only with working around her full-time job and childcare but also the serious illness of one her children.

The First-tier Tribunal said that the mistaken belief as to the correct date of payment could not constitute...