Parsons v Revenue & Customs (INCOME TAX/CORPORATION TAX : Double taxation) [2018] UKFTT 485 (TC) (16 August 2018)

Parsons v Revenue & Customs (INCOME TAX/CORPORATION TAX : Double taxation) [2018] UKFTT 485 (TC) (16 August 2018)

The penalties for late filing of returns for 2014-15 and 2015-16 must be cancelled because the appellant is deemed to have delivered her returns on time under Section 7 Interpretation Act 1978, and the returns contained all information necessary to establish her tax liability. Repayment claims for 2008-09 to 2011-12 were out of time and no reasonable excuse existed for the lateness. For 2014-15 and 2015-16, HMRC failed to properly enquire into in-date claims, and the appellant was entitled to repayment subject to proper claim of personal allowances.

Citation
[2018] UKFTT 485
Parties
Appellant: Joanna Parsons; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
16 August 2018
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed in respect of penalties; dismissed in respect of out-of-time repayment claims.
Legal Topics
Income Tax, Double Taxation, Personal Allowances, Non Resident Taxpayer, Late Filing Penalties, Repayment Claims
Tax Law Income Tax Double Taxation Personal Allowances Non Resident Taxpayer Late Filing Penalties Repayment Claims

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 6 Authorities cited 9 Party arguments 2 Amounts and remedies 9
Sign in to unlock

Parties

Joanna Parsons

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether penalties for late filing of income tax returns for 2014-15 and 2015-16 were validly imposed on the appellant
  2. 2 Whether the appellant was entitled to repayment of income tax deducted at source for tax years 2008-09 to 2015-16
  3. 3 Whether claims for repayment for certain years were out of time and if a reasonable excuse existed for late claims

Ratio Decidendi

The penalties for late filing of returns for 2014-15 and 2015-16 must be cancelled because the appellant is deemed to have delivered her returns on time under Section 7 Interpretation Act 1978, and the returns contained all information necessary to establish her tax liability. Repayment claims for 2008-09 to 2011-12 were out of time and no reasonable excuse existed for the lateness. For 2014-15 and 2015-16, HMRC failed to properly enquire into in-date claims, and the appellant was entitled to repayment subject to proper claim of personal allowances.

Court Disposition

Appeal allowed in respect of penalties; dismissed in respect of out-of-time repayment claims.

Orders

  • Penalties for late filing for 2014-15 and 2015-16 are cancelled.
  • No repayment is due for 2008-09 to 2011-12 as claims were out of time.