Nolan v Revenue & Customs [2014] UKFTT 508 (TC) (23 May 2014)

Delegation to an agent does not constitute a reasonable excuse for late filing; appellant remains responsible for compliance and no reasonable excuse was established.

Citation: [2014] UKFTT 508 (TC)
Parties: Appellant: Adelaide Nolan; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction: United Kingdom
Judgment Date: 23 May 2014
Procedural Posture: Income Tax Penalty Appeal / Final Judgment
Outcome: Appeal disallowed
Legal Topics: Income Tax, Late Filing Penalty, Reasonable Excuse

Tax Law Income Tax Late Filing Penalty Reasonable Excuse

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 3 Party arguments 2 Amounts and remedies 2

Parties

Adelaide Nolan

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / Final Judgment

Legal Issues

1 Whether the appellant had a reasonable excuse for late filing of income tax return
2 Whether delegation to an agent constitutes a reasonable excuse

Ratio Decidendi

Delegation to an agent does not constitute a reasonable excuse for late filing; appellant remains responsible for compliance and no reasonable excuse was established.

Court Disposition

Appeal disallowed

Orders

£100 penalty for late filing confirmed