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England and Wales decisions
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Appeal against a fixed penalty notice was allowed after the Tribunal found a reasonable excuse in a shared five-flat property where responsibility for the bin could not be attributed to the appellant.
All three late appeals are admitted because, despite serious and significant delays, the circumstances—including the change of advisers, the collaborative and informal approach between the parties, and the lack of prejudice to HMRC—make it disproportionate to deny the Appellant the opportunity to challenge the penalties and assessment. The Tribunal applied the stricter Martland approach and found that, on balance, the appeals should be admitted.
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The tribunal dismissed an appeal against a £400 fixed penalty notice under the Pensions Act 2008, finding no reasonable excuse and no rebuttal of service.
The First-tier Tribunal dismissed Mr Hakeem’s appeal against failure-to-notify income tax penalties, finding no reasonable excuse in hardship or reliance on a friend’s advice.
The employer failed to make required pension contributions and did not comply with the unpaid contribution notice. Personal difficulties and delegation of duties did not constitute a reasonable excuse. The fixed penalty notice was properly issued and upheld.
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Appellant did not take reasonable care to avoid late submission failures and did not seek timely assistance; reliance on accountant and software without further action does not constitute a reasonable excuse under Schedule 24 Finance Act 2021.
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The tribunal dismissed Meydan Asset Management Ltd’s appeal against APN late-payment penalties, rejecting reasonable-excuse and special-circumstances arguments.
The Tribunal dismissed Tulips World Limited’s appeal and confirmed fixed and escalating penalties for failing to comply with auto-enrolment re-declaration duties.
The Tax Chamber held the company was a promoter of notifiable arrangements, breached DOTAS disclosure duties, had no reasonable excuse, and owed a £1,178,800 penalty plus costs.
Notification of liability for HICBC under section 7 TMA must be in writing; oral notification to the Child Benefit Office does not satisfy the statutory requirement. The appellant failed to notify liability, and assessments and penalties were validly made and in time. No reasonable excuse or special circumstances were established.
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