Keyword

p35 return

2 decisions turning on p35 return.

Pickquick Carriers Ltd v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)17 Aug 2011[2011] UKFTT 553 (TC)Added 6 Aug 2026

The appellant, Pickquick Carriers Ltd, had previously traded as Pickwick Carriers before being purchased by Pickwick Carriers Limited on 31 July 2009. It employed a book-keeper on whom it relied to make its tax returns. Its…

Hoar Cross Parish Council v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)19 May 2011[2011] UKFTT 362 (TC)Added 6 Aug 2026

Hoar Cross Parish Council, the appellant, employed staff and was accordingly required to file an employer's annual return, form P35, for the tax year 2009/10. Under regulation 73(1) of the Income Tax (Pay As You Earn) Regulations…

first-tier tribunal tax-appeals balance of probabilities late filing penalty p35 return