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England and Wales decisions
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The First-tier Tribunal allowed an appeal against Schedule 55 late-filing penalties after finding no notices to file had been served and the returns were voluntary.
The appellant did not prove a reasonable excuse for late filing; HMRC established notice to file was sent and penalties were correctly calculated; no special circumstances warranting reduction; appeal dismissed.
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The appellant failed to establish a reasonable excuse for late filing of VAT returns; reliance on a trainee and third party software without adequate supervision and internal controls does not constitute a reasonable excuse; financial difficulties and lack of funds are not reasonable excuses; HMRC validly issued penalty notices.
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The appellant failed to take reasonable action to submit her tax returns by the required deadlines. There was no reasonable excuse for the delay, and no special circumstances warranting reduction of penalties. The penalty regime is proportionate and lawful.
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The company failed to file ATED returns on time and did not have a reasonable excuse or special circumstances. Statutory penalties apply even if no tax is due, and neither ignorance of the law nor reliance on accountants constitutes a reasonable excuse. The penalties were correctly imposed and cannot be reduced or discharged by the Tribunal on grounds of fairness or lack of tax due.
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The First-tier Tribunal upheld ATED late-filing penalties against Matrix Rental Limited, rejecting reasonable excuse and special-circumstances arguments.
The Tribunal partly allowed David Russell’s appeal, cancelling late filing penalties but upholding late payment penalties for HICBC-related self-assessment years.
The High Court held there was no right to renew a late extradition appeal application and, in any event, the delay in filing notice and grounds justified refusal.
Mott & Anor v Long & Anor [2017] EWHC 2130 (TCC) (02 August 2017)
The High Court granted relief from sanctions for a costs budget filed 10 days late, finding the breach serious but allowing the application in all the circumstances.
At a CMC and costs management hearing, the court held the fourth defendant’s one-day-late costs budget filing was a trivial breach and granted relief from sanctions.
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