Ward v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 734 (TC) (14 December 2018)

Ward v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 734 (TC) (14 December 2018)

The appellant did not have a reasonable excuse for the entire period of default, as her circumstances did not prevent compliance throughout and did not meet the statutory or case law threshold. There were no special circumstances justifying a reduction of penalties. The penalties were lawfully imposed and must stand.

Citation
[2018] UKFTT 734 (TC)
Parties
Appellant: Gayle Ward; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
14 December 2018
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision Without Hearing
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

Gayle Ward

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision Without Hearing

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of her 2012-13 self-assessment tax return
  2. 2 Whether HMRC's refusal to reduce penalties due to special circumstances was flawed

Ratio Decidendi

The appellant did not have a reasonable excuse for the entire period of default, as her circumstances did not prevent compliance throughout and did not meet the statutory or case law threshold. There were no special circumstances justifying a reduction of penalties. The penalties were lawfully imposed and must stand.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed and the £1,200 late filing penalties are confirmed.