Norris v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 546 (TC) (22 August 2019)

Norris v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 546 (TC) (22 August 2019)

The appellant failed to file the 2013-14 tax return on time and did not provide evidence of a reasonable excuse for the delay. Reliance on her husband without taking reasonable care does not constitute a reasonable excuse under the law. The penalties were correctly imposed and calculated.

Citation
[2019] UKFTT 546
Parties
Appellant: Christine Norris; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
22 August 2019
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Late Filing Penalties, Reasonable Excuse, Self Assessment Returns
Tax Law Income Tax Late Filing Penalties Reasonable Excuse Self Assessment Returns

Case Brief

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Parties

Christine Norris

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of the 2013-14 self-assessment tax return
  2. 2 Whether the penalties imposed under Schedule 55 Finance Act 2009 were valid

Ratio Decidendi

The appellant failed to file the 2013-14 tax return on time and did not provide evidence of a reasonable excuse for the delay. Reliance on her husband without taking reasonable care does not constitute a reasonable excuse under the law. The penalties were correctly imposed and calculated.

Court Disposition

Appeal dismissed

Orders

  • HMRC's decision affirmed
  • Penalties upheld