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 the 2014-15 and 2015-16 tax returns must be cancelled because the returns were deemed delivered on time under the Interpretation Act 1978, and even if not, the appellant had a reasonable excuse. Repayment claims for 2008-09 to 2011-12 were correctly refused as out of time. For 2014-15 and 2015-16, HMRC should have given effect to the claims or properly enquired into them; refusal without enquiry was procedurally improper.

Citation
[2018] UKFTT 485 (TC)
Parties
Appellant: Joanna Parsons; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
16 August 2018
Procedural Posture
Tax Appeal / First Tier Tribunal (tax Chamber) Decision Without Hearing
Outcome
Appeal allowed in respect of penalties; dismissed in respect of out-of-time repayment claims.
Legal Topics
Income Tax, Double Taxation, Personal Allowances, Late Filing Penalties, Non Resident Taxpayer, Repayment Claims
Tax Law Income Tax Double Taxation Personal Allowances Late Filing Penalties Non Resident Taxpayer Repayment Claims

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Parties

Joanna Parsons

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal (tax Chamber) Decision Without Hearing

Legal Issues

  1. 1 Whether penalties for late filing of income tax returns for 2014-15 and 2015-16 were validly imposed
  2. 2 Whether claims for repayment of income tax for 2008-09 to 2011-12 were out of time
  3. 3 Whether HMRC properly refused repayment claims for 2014-15 and 2015-16

Ratio Decidendi

The penalties for late filing of the 2014-15 and 2015-16 tax returns must be cancelled because the returns were deemed delivered on time under the Interpretation Act 1978, and even if not, the appellant had a reasonable excuse. Repayment claims for 2008-09 to 2011-12 were correctly refused as out of time. For 2014-15 and 2015-16, HMRC should have given effect to the claims or properly enquired into them; refusal without enquiry was procedurally improper.

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.
  • Repayment claims for 2008-09 to 2011-12 remain refused as out of time.