Generate a structured brief — facts, issues, held, reasoning, and significance — for this case in seconds. Or browse the verbatim judgment via the source links below.
P35 return�Penalty for late return (Taxes Management Act 1970 s.98A)�Reasonable excuse�Appeal dismissed
���������������������������������������� FMA CONSULTING LTD����������������������������������� Appellant
����������������������� TRIBUNAL: J. BLEWITT (TRIBUNAL JUDGE)����������� ����������������������������������������������� ����������� �����������������������������������
The Tribunal determined the appeal on 24 November 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 2 August 2011,� HMRC�s Statement of Case submitted on 13 September 2011 and the Appellant�s Reply dated 4 October 2011.
This is an appeal against a penalty totalling �800 imposed pursuant to Section 98 (2) Taxes Management Act 1970 (�TMA�) in respect of the late filing of the Appellant�s P35 employer�s annual return (P35) for the tax year 2008/2009
Auto-extracted from BAILII. Full structured brief in progress — the source links below give you the verbatim judgment in the meantime.
Multiple official and mirror sources — pick whichever loads cleanly on your network.
Common Room
0 comments · About the Common Room →
No comments yet — start the discussion.
Voted-best comments help future students and feed Caselaw's AI study tools.