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J Englefield trading as Englefield Carpenters (TC5727)
Was a paper tax return filed in time?
The taxpayer, a partnership, said it had filed its 2010-11 self-assessment tax return on paper before the 31 October 2011 deadline. HMRC said it received the return in September 2012 and imposed penalties. The taxpayer appealed, saying the return had been prepared by its adviser and filed on time. It produced a copy of the return date-stamped 26 October 2011.
The First-tier Tribunal decided the return had been submitted by the deadline. The judge was not satisfied that HMRC had demonstrated that its procedures for recording returns were ‘sufficiently robust to prevent an administrative failure’.
The taxpayer’s appeal was allowed.
