Gibson v Revenue & Customs [2011] UKFTT 113 (TC) (10 February 2011)
The Tribunal found Mr Gibson posted the return on 15 December, and under the Interpretation Act 1978, s 7, the return is deemed delivered in the ordinary course of post unless HMRC can prove otherwise. HMRC provided no evidence to rebut this presumption. Therefore, the return was not delivered late and the penalty is not due.
- Citation
- [2011] UKFTT 113
- Parties
- Appellant: Harry Gibson; Respondents: The Commissioners for Her Majesty's Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 10 February 2011
- Procedural Posture
- Tax Appeal / First Tier Tribunal Decision
- Outcome
- Appeal allowed
- Legal Topics
- Construction Industry Scheme, Late Filing Penalty, Postal Service of Returns, Deemed Delivery
Case Brief
Summary, issues, holding and outcome
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Parties
Harry Gibson
Appellant
The Commissioners for Her Majesty's Revenue and Customs
Respondents
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether the CIS return was delivered late for the purposes of a penalty under the relevant regulations
- 2 Whether the return is deemed delivered in the ordinary course of post under the Interpretation Act 1978, s 7
Ratio Decidendi
The Tribunal found Mr Gibson posted the return on 15 December, and under the Interpretation Act 1978, s 7, the return is deemed delivered in the ordinary course of post unless HMRC can prove otherwise. HMRC provided no evidence to rebut this presumption. Therefore, the return was not delivered late and the penalty is not due.
Court Disposition
Appeal allowed
Orders
- The £100 late filing penalty is cancelled.
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