Old v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 366 (TC) (05 July 2018)

Old v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 366 (TC) (05 July 2018)

The appellant did not demonstrate a reasonable excuse for the entire period of default, as he failed to take reasonable steps to resolve filing issues and did not file returns until long after deadlines. There were no special circumstances warranting reduction of penalties. Penalties were lawfully imposed under Schedule 55 Finance Act 2009.

Citation
[2018] UKFTT 366
Parties
Appellant: John Old; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
05 July 2018
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Late Filing Penalties, Reasonable Excuse, Special Circumstances
Tax Law Income Tax Self Assessment Late Filing Penalties Reasonable Excuse Special Circumstances

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 3 Authorities cited 8 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

John Old

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for failing to file self-assessment tax returns on time for 2010-11 and 2011-12
  2. 2 Whether penalties imposed under Schedule 55 Finance Act 2009 should be reduced due to special circumstances

Ratio Decidendi

The appellant did not demonstrate a reasonable excuse for the entire period of default, as he failed to take reasonable steps to resolve filing issues and did not file returns until long after deadlines. There were no special circumstances warranting reduction of penalties. Penalties were lawfully imposed under Schedule 55 Finance Act 2009.

Court Disposition

Appeal dismissed

Orders

  • Late filing penalties confirmed
  • No reduction for special circumstances