Patten v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 143 (TC) (28 February 2019)

Patten v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 143 (TC) (28 February 2019)

The appellant failed to demonstrate a reasonable excuse for the late filing of her tax return, as any technical difficulties did not persist throughout the period of delay, and there was no evidence of timely communication or appeal. No special circumstances were found to justify reduction of penalties. The penalties were lawfully imposed under the relevant legislation.

Citation
[2019] UKFTT 143 (TC)
Parties
Appellant: Emma Patten; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
28 February 2019
Procedural Posture
Income Tax/corporation Tax Penalty Appeal / First Tier Tribunal (tax), Decision on Papers
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Late Filing Penalties, Reasonable Excuse, Special Circumstances
Tax Law Income Tax Self Assessment Late Filing Penalties Reasonable Excuse Special Circumstances

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Parties

Emma Patten

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Penalty Appeal / First Tier Tribunal (tax), Decision on Papers

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of her self-assessment tax return
  2. 2 Whether penalties should be reduced due to special circumstances

Ratio Decidendi

The appellant failed to demonstrate a reasonable excuse for the late filing of her tax return, as any technical difficulties did not persist throughout the period of delay, and there was no evidence of timely communication or appeal. No special circumstances were found to justify reduction of penalties. The penalties were lawfully imposed under the relevant legislation.

Court Disposition

Appeal dismissed

Orders

  • Late filing penalties of £100 and £900 are confirmed