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Littlewood Hire Ltd (TC2975)
The taxpayer was a small company run by its managing director L. HMRC imposed penalties of £900 on the firm for being late filing its 2011/12 employer return.
L said the document was submitted on 18 May but the Revenue claimed there was a discrepancy in the figures contained in the P14s and the P35.
The MD insisted he re-filed the P14s on 21 May 2012 at the request of the tax department which had said there was a computer problem with his submission. The figures on the P14s matched those on the original P35 but it was also necessary for L to resubmit the P35 – a requirement of which L was unaware
The taxpayer appealed against the fines.
The First-tier Tribunal decided the taxpayer had reasonable excuse from May 2012 to August 2012.
The computer error was an unforeseeable event that prevented the employer...
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