Paul Leightley v The Commissioners for HMRC

Paul Leightley v The Commissioners for HMRC

The Tribunal found that the Notice to File was sent and received, the Appellant was aware of his obligations, and did not have a reasonable excuse for failing to file the return. The penalty of £300 was upheld, and the appeals against the £100 and £900 penalties were allowed as those penalties were withdrawn by the Respondents.

Parties
Appellant: Paul Leightley; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
08 July 2022
Procedural Posture
Tax Appeal / Judgment After Remote Hearing
Outcome
Appeal dismissed in relation to the £300 penalty; appeal allowed in relation to the £100 and £900 penalties
Legal Topics
Income Tax, Late Filing Penalties, Reasonable Excuse, Notice to File
Tax Law Income Tax Late Filing Penalties Reasonable Excuse Notice to File

Case Brief

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Parties

Paul Leightley

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Judgment After Remote Hearing

Legal Issues

  1. 1 Whether the Respondents sent a Notice to File a return for the tax year ending 5.4.20
  2. 2 Whether the Appellant had a reasonable excuse for failing to file the return

Ratio Decidendi

The Tribunal found that the Notice to File was sent and received, the Appellant was aware of his obligations, and did not have a reasonable excuse for failing to file the return. The penalty of £300 was upheld, and the appeals against the £100 and £900 penalties were allowed as those penalties were withdrawn by the Respondents.

Court Disposition

Appeal dismissed in relation to the £300 penalty; appeal allowed in relation to the £100 and £900 penalties

Orders

  • The penalty of £300 is upheld
  • The penalties of £100 and £900 are discharged