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 required by law. Her circumstances, including caring responsibilities, computer issues, and reliance on her agent, did not meet the statutory or case law threshold for reasonable excuse or special circumstances. The penalties were correctly imposed under Schedule 55 Finance Act 2009.

Citation
[2018] UKFTT 734
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 Determination 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 Determination 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 required by law. Her circumstances, including caring responsibilities, computer issues, and reliance on her agent, did not meet the statutory or case law threshold for reasonable excuse or special circumstances. The penalties were correctly imposed under Schedule 55 Finance Act 2009.

Court Disposition

Appeal dismissed

Orders

  • The £1,200 late filing penalties are confirmed.