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Paul & Annette Galbraith t/a Galbraith Ceramics (TC2639)
A partnership appealed against a penalty for the late filing of its return which been submitted on paper in January 2012. HMRC said the document was late because paper returns were due by 31 October 2011 after which date returns had to be filed online.
The taxpayer’s agent said the deadline was missed because the Revenue did not provide the software to cater for the partnership return.The department countered that commercial software was available and the return made it clear that paper versions had to be filed by 31 October to avoid a penalty.
The First-tier Tribunal noted that the return states that third party software must be purchased if the document is to be filed online although there was no legal obligation to buy.
Was it “unfair unreasonable or discriminatory to impose an expenditure requirement before the taxpayer is able to satisfy a statutory obligation”?
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