Farmer v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - late filing penalties under Schedule 55 of the Finance Act 2009 for late filing of a self-assessment tax return) [2024] UKFTT 790 (TC) (2 July 2024)

Farmer v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - late filing penalties under Schedule 55 of the Finance Act 2009 for late filing of a self-assessment tax return) [2024] UKFTT 790 (TC) (2 July 2024)

The appellant had a reasonable excuse for the initial late filing penalty as the tax return was sent to an HMRC-associated address, but not the correct one. The reasonable excuse ended upon receipt of the first penalty notice, and the failure was not remedied without unreasonable delay, so daily and six-month penalties stand. No special circumstances justify reduction.

Citation
[2024] UKFTT 790
Parties
Appellant: Hayley Farmer; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
02 July 2024
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Outcome
Appeal allowed in part
Legal Topics
Income Tax, Late Filing Penalties, Reasonable Excuse, Special Circumstances
Tax Law Income Tax Late Filing Penalties Reasonable Excuse Special Circumstances

Case Brief

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Parties

Hayley Farmer

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 Whether penalties for late filing were correctly issued
  2. 2 Whether the appellant had a reasonable excuse for late filing
  3. 3 Whether special circumstances justified reduction of penalties

Ratio Decidendi

The appellant had a reasonable excuse for the initial late filing penalty as the tax return was sent to an HMRC-associated address, but not the correct one. The reasonable excuse ended upon receipt of the first penalty notice, and the failure was not remedied without unreasonable delay, so daily and six-month penalties stand. No special circumstances justify reduction.

Court Disposition

Appeal allowed in part

Orders

  • Initial late filing penalty (£100) set aside
  • Daily penalty (£900) and six-month penalty (£300) confirmed