North v The Commissioners Revenue & Customs [2015] UKFTT 56 (TC) (03 February 2015)

North v The Commissioners Revenue & Customs [2015] UKFTT 56 (TC) (03 February 2015)

The appellant did not demonstrate a reasonable excuse or special circumstances for late or incorrect CIS returns; penalties were correctly imposed and already mitigated to the lowest amount under HMRC policy.

Citation
[2015] UKFTT 56 (TC)
Parties
Appellant: Christopher North; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
03 February 2015
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Construction Industry Scheme, Late Filing Penalties, Incorrect Returns, Reasonable Excuse, Special Circumstances, Hardship Mitigation
Tax Law Construction Industry Scheme Late Filing Penalties Incorrect Returns Reasonable Excuse Special Circumstances Hardship Mitigation

Case Brief

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Parties

Christopher North

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether penalties for late and incorrect CIS returns should be charged
  2. 2 Whether the appellant had a reasonable excuse for late/incorrect returns
  3. 3 Whether special circumstances or hardship justify mitigation of penalties

Ratio Decidendi

The appellant did not demonstrate a reasonable excuse or special circumstances for late or incorrect CIS returns; penalties were correctly imposed and already mitigated to the lowest amount under HMRC policy.

Court Disposition

Appeal dismissed

Orders

  • Penalties of £9,000 and £301.12 upheld
  • No further mitigation granted