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 did not have a reasonable excuse for the late filing of his tax return because he failed to ensure his agent was properly authorised and did not take sufficient steps to meet his filing obligations. Reliance on an agent's error or procedural failure does not absolve the taxpayer of responsibility....

Source-derived case information.

Citation
[2019] UKFTT 676
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 / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Late Filing Penalty, Reasonable Excuse, Agent Registration, Self Assessment, Special Circumstances
Tax Law Late Filing Penalty Reasonable Excuse Agent Registration Self Assessment Special Circumstances

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Parties

John Pettitt

Appellant

The Commissioners for Her Majesty’s Revenue and 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 late filing of the individual tax return
  2. 2 Whether reliance on an agent constitutes a reasonable excuse
  3. 3 Whether penalties should be mitigated due to special circumstances

Ratio Decidendi

The appellant did not have a reasonable excuse for the late filing of his tax return because he failed to ensure his agent was properly authorised and did not take sufficient steps to meet his filing obligations. Reliance on an agent's error or procedural failure does not absolve the taxpayer of responsibility. There were no special circumstances warranting mitigation of the penalties.

Court Disposition

Appeal dismissed

Orders

  • The late filing penalty of £1,935 is confirmed against the appellant.