Accountant failed client

M’s husband’s company was closed for six months until 2011 after he was killed in a traffic collision. 

Bailiffs arrived at the premises in January 2012 to collect unpaid penalties in respect of late P35 returns for 2008/09 and 2009/10.

M knew nothing about the returns so turned to the taxpayer business’s accountant for explanation.

The accountant understood the documents had not been filed but delayed dealing with the situation. The returns were eventually submitted and M appointed a new accountant.

The First-tier Tribunal accepted M had little time to attend to her late spouse’s firm. There was no reason to suppose the penalty notices had not been sent to the accountant by the husband before his death but he would have assumed the company’s tax affairs were in order on the basis it was what the accountant told him.

It is the responsibility of the...