Newton v Revenue & Customs [2013] UKFTT 108 (TC) (07 February 2013)

Newton v Revenue & Customs [2013] UKFTT 108 (TC) (07 February 2013)

The Tribunal accepted the appellant's evidence that the partnership tax return was submitted to HMRC and found that the appellant complied with her obligations under section 93A TMA 1970. The penalties were therefore not due.

Citation
[2013] UKFTT 108
Parties
Appellant: Claire Newton; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
07 February 2013
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Substantive Hearing
Outcome
Appeal allowed
Legal Topics
Income Tax, Corporation Tax, Penalties, Late Filing, Partnership Returns
Tax Law Income Tax Corporation Tax Penalties Late Filing Partnership Returns

Case Brief

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Parties

Claire Newton

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Substantive Hearing

Legal Issues

  1. 1 Whether the appellant filed the partnership tax return for 2007/08 on time as required by s 93A TMA 1970
  2. 2 Whether fixed penalties for late filing were properly imposed

Ratio Decidendi

The Tribunal accepted the appellant's evidence that the partnership tax return was submitted to HMRC and found that the appellant complied with her obligations under section 93A TMA 1970. The penalties were therefore not due.

Court Disposition

Appeal allowed

Orders

  • Penalty determinations discharged