Henderson v Revenue & Customs (fixed penalty for late filing) [2020] UKFTT 484 (TC) (30 November 2020)

Henderson v Revenue & Customs (fixed penalty for late filing) [2020] UKFTT 484 (TC) (30 November 2020)

The appellant failed to demonstrate a reasonable excuse for the late filing of his tax return. The requirement to file arose from a notice due to a PAYE underpayment, and the appellant was informed of this obligation. His belief that only self-employed persons must file was not objectively reasonable. The penalty was correctly imposed under Schedule 55 Finance Act 2009, and no special circumstances justified reduction.

Citation
[2020] UKFTT 484 (TC)
Parties
Appellant: Christopher Henderson; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
30 November 2020
Procedural Posture
Appeal Against Fixed Penalty for Late Filing of Self Assessment Tax Return / First Tier Tribunal (tax Chamber) Decision Without Hearing
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Late Filing Penalty, Reasonable Excuse, Special Circumstances
Tax Law Income Tax Self Assessment Late Filing Penalty Reasonable Excuse Special Circumstances

Case Brief

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Parties

Christopher Henderson

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal Against Fixed Penalty for Late Filing of Self Assessment Tax Return / First Tier Tribunal (tax Chamber) Decision Without Hearing

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for the late filing of the individual tax return for the period ending 5 April 2018
  2. 2 Whether the return was received without unreasonable delay once any excuse had ended

Ratio Decidendi

The appellant failed to demonstrate a reasonable excuse for the late filing of his tax return. The requirement to file arose from a notice due to a PAYE underpayment, and the appellant was informed of this obligation. His belief that only self-employed persons must file was not objectively reasonable. The penalty was correctly imposed under Schedule 55 Finance Act 2009, and no special circumstances justified reduction.

Court Disposition

Appeal dismissed

Orders

  • The late filing penalty of £100 is confirmed.