Mohammed v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 472 (TC) (09 August 2018)

Mohammed v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 472 (TC) (09 August 2018)

The Appellant provided no explanation for the delay in submitting appeals against the penalties, making it impossible for the Tribunal to determine a reasonable excuse or to apply the required legal tests. In all the circumstances, there was no justification for the delay, and the application to accept an out of time appeal was refused.

Citation
[2018] UKFTT 472 (TC)
Parties
Appellant: Amin Mohammed; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
09 August 2018
Procedural Posture
Income Tax/corporation Tax Penalty Appeal / Preliminary Issue—application for Permission to Appeal Out of Time
Outcome
Application to accept out of time appeal refused.
Legal Topics
Late Filing Penalties, Late Payment Penalties, Out of Time Appeals, Self Assessment Tax Returns
Tax Law Administrative Law Late Filing Penalties Late Payment Penalties Out of Time Appeals 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 3 Authorities cited 10 Party arguments 2 Amounts and remedies 14
Sign in to unlock

Parties

Amin Mohammed

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Penalty Appeal / Preliminary Issue—application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the Tribunal should grant permission for an out of time appeal against penalties for late submission and payment of self-assessment tax returns

Ratio Decidendi

The Appellant provided no explanation for the delay in submitting appeals against the penalties, making it impossible for the Tribunal to determine a reasonable excuse or to apply the required legal tests. In all the circumstances, there was no justification for the delay, and the application to accept an out of time appeal was refused.

Court Disposition

Application to accept out of time appeal refused.

Orders

  • The application to accept an out of time appeal is dismissed.
  • The Appellant may apply to set aside the decision within 28 days pursuant to rule 38 of the Tribunal Rules.