3 decisions turning on online filing.
Tax LawFirst-tier Tribunal (Tax)10 Jun 2011[2011] UKFTT 387 (TC)Added 6 Aug 2026
The appellant, Waring Investments Ltd, was an employer which paid employees and accounted for PAYE and National Insurance to HMRC. It was accordingly required by regulation 73 of the Income Tax (Pay As You Earn) Regulations 2003…
Tax LawFirst-tier Tribunal (Tax)28 Apr 2011[2011] UKFTT 280 (TC)Added 6 Aug 2026
Durnbrae Limited appealed against an employer's penalty of £500 imposed for the late online submission of its P35 return for 2009/2010. The filing date was 19 May 2010, but the return was not submitted online until 6 October…
Tax LawFirst-tier Tribunal (Tax)19 Apr 2011[2011] UKFTT 262 (TC)Added 6 Aug 2026
Michael Fallon, appearing in person, appealed against a 5% income tax surcharge of £84.80 imposed on £1,696 of unpaid tax for the 2008-2009 tax year. HM Revenue and Customs had, for reasons unexplained at the hearing, removed the…