[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | ||
First-tier Tribunal (Tax) |
||
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> L&L Leicester Ltd v Revenue & Customs [2013] UKFTT 536 (TC) (2 October 2013) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2013/TC02925.html Cite as: [2013] UKFTT 536 (TC) |
[New search] [Context] [View without highlighting] [Printable PDF version] [Help]
[2013] UKFTT 536 (TC)
TC02925
Appeal number: TC/2013/04262
INCOME TAX – penalty for late filing of Employer Annual return –are penalties unfair? - no- reasonable excuse-no-appeal dismissed
FIRST-TIER TRIBUNAL
TAX CHAMBER
|
L&L LEICESTER LIMITED |
Appellant |
|
|
|
|
- and - |
|
|
|
|
|
THE COMMISSIONERS FOR HER MAJESTY’S |
Respondents |
|
REVENUE & CUSTOMS |
|
TRIBUNAL: |
JUDGE BARBARA KING |
|
|
The Tribunal determined the appeal on 20 September 2013 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 18 June 2013 (with enclosures), HMRC’s Statement of Case submitted on 25 July 2013 (with enclosures) and the Appellant’s Reply dated 31 July 2013 (with enclosures) .
© CROWN COPYRIGHT 2013
DECISION
5. The Upper Tribunal in HMRC v Hok Ltd [2012] UKUT 363 (TCC) re-affirmed the First Tier Tribunal’s Limited jurisdiction in respect of penalty appeals and in particular emphasised that it had no statutory power to adjust a penalty on the grounds of fairness.
14. The article goes on to refer to the case of Hok referred to in paragraph 5 above. The Upper Tribunal decision in Hok was released on 23 October 2012, after the article dated 19 March 2012. The decision of Judge Geraint Jones has been overturned.
16. The appeal is dismissed and the penalty of £900 is confirmed.