South & Anor (t/a Nick South Carpentry & Joinery) v Revenue & Customs [2011] UKFTT 34 (TC) (04 January 2011)

South & Anor (t/a Nick South Carpentry & Joinery) v Revenue & Customs [2011] UKFTT 34 (TC) (04 January 2011)

The penalty notice was valid as HMRC had given notice by posting the return to the appellants' last known address, and the appellants had no reasonable excuse for late filing as they either knew or should have known their UTR and failed to act with due diligence.

Citation
[2011] UKFTT 34 (TC)
Parties
Appellants: Nicholas Paul South & Helen South t/a Nick South Carpentry & Joinery; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
04 January 2011
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax), Determination on Papers
Outcome
Appeal dismissed
Legal Topics
Income Tax, Penalties for Late Filing, Reasonable Excuse, Notice Requirements
Tax Law Income Tax Penalties for Late Filing Reasonable Excuse Notice Requirements

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Parties

Nicholas Paul South & Helen South t/a Nick South Carpentry & Joinery

Appellants

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal (tax), Determination on Papers

Legal Issues

  1. 1 Whether the penalty notice for late filing of the partnership tax return was valid
  2. 2 Whether the appellants had a reasonable excuse for late filing

Ratio Decidendi

The penalty notice was valid as HMRC had given notice by posting the return to the appellants' last known address, and the appellants had no reasonable excuse for late filing as they either knew or should have known their UTR and failed to act with due diligence.

Court Disposition

Appeal dismissed

Orders

  • Penalty of £100 against each appellant confirmed
  • No order for costs