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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Leachman (t/a Whiteley and Leachman) v Revenue & Customs [2011] UKFTT 261 (TC) (19 April 2011) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01125.html Cite as: [2011] UKFTT 261 (TC) |
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[2011] UKFTT 261 (TC)
TC01125
Appeal number: TC/2011/00460
Reasonable excuse; mistake of fact as; Jusilla v Finland.
FIRST-TIER TRIBUNAL
TAX
ANTHONY LEACHMAN T/A WHITELEY AND LEACHMAN Appellant
- and -
TRIBUNAL: GERAINT JONES Q.C. (TRIBUNAL JUDGE)
The Tribunal determined the appeal on 14 April 2011 without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 (default paper cases) having first read the Notice of Appeal dated 11 January 2011 and HMRC’s Statement of Case submitted on 02 February 2011.
© CROWN COPYRIGHT 2011
DECISION
1. This is an appeal brought by Mr Leachman, the appellant, against a penalty notice issued by HMRC on the 27 September 2010 whereby it levied a penalty of £400 against the appellant on the basis that his P35 for the fiscal year ended 5 April 2010 had not been filed on or before 19 May 2010. The facts are not in issue. An employer must file a P35 by the 19th May in each fiscal year and currently it is compulsory to file it online.