Howarth v Revenue and Customs (Self Assessment Tax Return; Failure to submit on time; Penalties; Schedule 55; Reasonable Excuse; Electronic Communications; Late appeals) [2025] UKFTT 499 (TC) (01 May 2025)

Howarth v Revenue and Customs (Self Assessment Tax Return; Failure to submit on time; Penalties; Schedule 55; Reasonable Excuse; Electronic Communications; Late appeals) [2025] UKFTT 499 (TC) (01 May 2025)

The appellant's failure to submit her 2020-21 tax return on time and to appeal the penalties promptly was objectively reasonable given her inadvertent opt-in to electronic communications, her reasonable belief that the return was submitted, and her prompt action upon learning of the issue. The Tribunal admitted the late appeals and allowed them, finding a reasonable excuse under Schedule 55, paragraph 23 of the Finance Act 2009.

Citation
[2025] UKFTT 499 (TC)
Parties
Appellant: Denise Howarth; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
01 May 2025
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal, Full Decision After Remote Video Hearing
Outcome
Appeal allowed
Legal Topics
Self Assessment Tax Return, Late Filing Penalties, Reasonable Excuse, Electronic Communications, Late Appeals
Tax Law Administrative Law Self Assessment Tax Return Late Filing Penalties Reasonable Excuse Electronic Communications Late Appeals

Case Brief

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Parties

Denise Howarth

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal, Full Decision After Remote Video Hearing

Legal Issues

  1. 1 Whether the appellant's late appeal against tax penalties should be admitted
  2. 2 Whether the appellant had a reasonable excuse for late submission of her 2020-21 tax return

Ratio Decidendi

The appellant's failure to submit her 2020-21 tax return on time and to appeal the penalties promptly was objectively reasonable given her inadvertent opt-in to electronic communications, her reasonable belief that the return was submitted, and her prompt action upon learning of the issue. The Tribunal admitted the late appeals and allowed them, finding a reasonable excuse under Schedule 55, paragraph 23 of the Finance Act 2009.

Court Disposition

Appeal allowed

Orders

  • Late appeals admitted
  • Penalties totalling £1,600 for late submission of the 2020-21 tax return cancelled