Fox v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 191 (TC) (09 April 2018)

Fox v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 191 (TC) (09 April 2018)

The appellant failed to show a reasonable excuse for not filing his tax returns on time. His confusion and personal circumstances, including addiction and restitution for benefit fraud, did not meet the legal threshold for reasonable excuse or special circumstances. The penalties were correctly imposed under the relevant legislation.

Citation
[2018] UKFTT 191 (TC)
Parties
Appellant: David Fox; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
09 April 2018
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Penalties for Late Filing, Reasonable Excuse, Special Circumstances
Tax Law Income Tax Self Assessment Penalties for Late Filing Reasonable Excuse Special Circumstances

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 9 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

David Fox

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 failing to file self-assessment tax returns on time
  2. 2 Whether the penalties imposed by HMRC were correct and in accordance with legislation
  3. 3 Whether there were special circumstances justifying reduction of penalties

Ratio Decidendi

The appellant failed to show a reasonable excuse for not filing his tax returns on time. His confusion and personal circumstances, including addiction and restitution for benefit fraud, did not meet the legal threshold for reasonable excuse or special circumstances. The penalties were correctly imposed under the relevant legislation.

Court Disposition

Appeal dismissed

Orders

  • Late filing penalties confirmed
  • No reduction for special circumstances