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The appellant did not file its 2008/09 P35 by 19 May 2009. It claimed the document was submitted by 4 August of the same year after a call in mid-July from HMRC about another matter during which the officer said the return did not appear to have been sent.
The Revenue claimed it did not receive the return until February 2010 and imposed-late filing penalties of £400.
The First-tier Tribunal comprised Geraint Jones QC and Anne Redston who agreed that on the evidence provided by the appellant the return had been posted on 3 August.
HMRC had not proved otherwise and therefore Interpretation Act 1978 s 7 meant the form was deemed to have been delivered on 4 August. A penalty would have to be limited to £300.
As to the issue of fairness or unconscionable behaviour on the part of the taxman the...
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