Matthew Atkin v The Commissioners for HMRC

Matthew Atkin v The Commissioners for HMRC

The appellant was properly served with notice to file and penalty notices, failed to provide a reasonable excuse for late filing, no special circumstances existed, and the appeal was significantly out of time without justification. The penalties were lawfully imposed and the appeal is dismissed.

Parties
Appellant: Matthew Atkin; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
09 March 2024
Procedural Posture
Tax Appeal / Judgment on Appeal and Application for Extension of Time
Outcome
Appeal dismissed; application to bring late appeal refused
Legal Topics
Income Tax, Late Filing Penalties, Reasonable Excuse, Special Circumstances, Appeal Out of Time
Tax Law Income Tax Late Filing Penalties Reasonable Excuse Special Circumstances Appeal Out of Time

Case Brief

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Parties

Matthew Atkin

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Judgment on Appeal and Application for Extension of Time

Legal Issues

  1. 1 Whether late filing penalties were properly imposed under Schedule 55 Finance Act 2009
  2. 2 Whether the appellant had a reasonable excuse for late filing
  3. 3 Whether special circumstances existed to reduce penalties

Ratio Decidendi

The appellant was properly served with notice to file and penalty notices, failed to provide a reasonable excuse for late filing, no special circumstances existed, and the appeal was significantly out of time without justification. The penalties were lawfully imposed and the appeal is dismissed.

Court Disposition

Appeal dismissed; application to bring late appeal refused

Orders

  • The appellant’s application to bring his appeal out of time is refused.
  • The appeal against the penalties is dismissed.