Robb v Revenue & Customs [2011] UKFTT 804 (TC) (08 December 2011)

Robb v Revenue & Customs [2011] UKFTT 804 (TC) (08 December 2011)

No reasonable excuse was established for the late filing of the tax return, as the new owner of the appellant's advisers had sufficient time to determine outstanding returns before the deadline. The Tribunal is bound to apply the law as enacted, not considerations of fairness or equality.

Citation
[2011] UKFTT 804
Parties
Appellant: Denver Robb; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 December 2011
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Late Filing Penalty, Reasonable Excuse, Change in Adviser Ownership
Tax Law Late Filing Penalty Reasonable Excuse Change in Adviser Ownership

Case Brief

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Parties

Denver Robb

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late submission of tax return
  2. 2 Whether fairness and equality can be considered in the Tribunal's decision

Ratio Decidendi

No reasonable excuse was established for the late filing of the tax return, as the new owner of the appellant's advisers had sufficient time to determine outstanding returns before the deadline. The Tribunal is bound to apply the law as enacted, not considerations of fairness or equality.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.