Pettitt v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 676 (TC) (06 November 2019)

Pettitt v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 676 (TC) (06 November 2019)

The appellant is responsible for ensuring timely filing of tax returns, and reliance on an agent does not constitute a reasonable excuse. The penalties imposed are proportionate and no special circumstances exist to mitigate them.

Citation
[2019] UKFTT 676 (TC)
Parties
Appellant: John Pettitt; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
06 November 2019
Procedural Posture
Income Tax Penalty Appeal / Final Determination by First Tier Tribunal (tax Chamber)
Outcome
Appeal dismissed
Legal Topics
Income Tax, Late Filing Penalty, Reasonable Excuse, Agent Registration, Self Assessment
Tax Law Income Tax Late Filing Penalty Reasonable Excuse Agent Registration Self Assessment

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Parties

John Pettitt

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / Final Determination by First Tier Tribunal (tax Chamber)

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of the individual tax return
  2. 2 Whether reliance on an agent constitutes a reasonable excuse
  3. 3 Whether special circumstances exist to mitigate penalties

Ratio Decidendi

The appellant is responsible for ensuring timely filing of tax returns, and reliance on an agent does not constitute a reasonable excuse. The penalties imposed are proportionate and no special circumstances exist to mitigate them.

Court Disposition

Appeal dismissed

Orders

  • Late filing penalty of £1,935 confirmed