Somercombe OTS No 39 Limited (in liquidation) v Commissioners for Her Majesty's Revenue and Customs

Facts

Somercombe OTS No 39 Limited went into liquidation on 21 May 2009, triggering an obligation to file a corporation tax return for the accounting period 1 April 2009 to 21 May 2009, due on 21 May 2010. Eric Brightwell was appointed as the company's liquidator on 22 May 2009. In March 2010 he was informed that the company held a bank account with HSBC, and he received the bank statements on 5 May 2010; having done so, he considered it necessary to trace other possible sources of income before submitting the return. In May 2010 he also received copies of tax returns from the company's accountants and became aware that the return for the period to 21 May 2009 had not been filed, though the exact date on which he learned this is not specified. The return was eventually filed on 6 July 2010, 37 days after the due date. HMRC imposed a fixed penalty of £100 on 16 June 2010 under Paragraph 17 of Schedule 18 to the Finance Act 1998. Mr Brightwell appealed on behalf of the company on 28 July 2010, declining HMRC's offer of a review. The First-tier Tribunal (Tax Chamber) determined the appeal on 21 January 2011 without a hearing, under the default paper case provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, having read the Notice of Appeal and HMRC's Statement of Case.