Awan v Commissioners for His Majesty's Revenue and Customs (Late filing penalties - reasonable excuse - whether fair and proportionate) [2024] UKFTT 891 (TC) (07 October 2024)

Awan v Commissioners for His Majesty's Revenue and Customs (Late filing penalties - reasonable excuse - whether fair and proportionate) [2024] UKFTT 891 (TC) (07 October 2024)

The appellant did not have a reasonable excuse for late filing as she failed to check her online account after opting for electronic communications and did not contact HMRC before the deadline. The penalties were correctly issued and proportionate, and there were no special circumstances justifying a reduction.

Citation
[2024] UKFTT 891 (TC)
Parties
Appellant: Amber Awan; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
07 October 2024
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Late Filing Penalties, Reasonable Excuse, Proportionality of Penalties, Self Assessment Tax Returns
Tax Law Late Filing Penalties Reasonable Excuse Proportionality of Penalties Self Assessment Tax Returns

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 4 Authorities cited 4 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

Amber Awan

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of the tax return
  2. 2 Whether the penalties imposed were fair and proportionate
  3. 3 Whether HMRC's decision regarding special reduction was flawed

Ratio Decidendi

The appellant did not have a reasonable excuse for late filing as she failed to check her online account after opting for electronic communications and did not contact HMRC before the deadline. The penalties were correctly issued and proportionate, and there were no special circumstances justifying a reduction.

Court Disposition

Appeal dismissed

Orders

  • The penalties imposed by HMRC are upheld.