Gardiner v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 171 (TC) (04 March 2019)

Gardiner v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 171 (TC) (04 March 2019)

The appellant did not have a reasonable excuse for late filing or payment as he failed to seek appropriate accountancy advice and was able to conduct business during the relevant period. Health issues and confusion over the bad debt did not prevent compliance. HMRC correctly issued and calculated the penalties, and no special circumstances justified reduction.

Citation
[2019] UKFTT 171 (TC)
Parties
Appellant: Harvey Gardiner; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
04 March 2019
Procedural Posture
Income Tax/corporation Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Corporation Tax, Late Filing Penalties, Late Payment Penalties, Reasonable Excuse, Special Circumstances
Tax Law Income Tax Corporation Tax Late Filing Penalties Late Payment Penalties Reasonable Excuse Special Circumstances

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Parties

Harvey Gardiner

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Final Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing and late payment of tax returns
  2. 2 Whether HMRC should have reduced penalties due to special circumstances
  3. 3 Whether the penalties imposed were disproportionate

Ratio Decidendi

The appellant did not have a reasonable excuse for late filing or payment as he failed to seek appropriate accountancy advice and was able to conduct business during the relevant period. Health issues and confusion over the bad debt did not prevent compliance. HMRC correctly issued and calculated the penalties, and no special circumstances justified reduction.

Court Disposition

Appeal dismissed

Orders

  • All penalties imposed by HMRC are upheld.