Naylor v Revenue & Customs [2010] UKFTT 576 (TC) (30 September 2010)

Naylor v Revenue & Customs [2010] UKFTT 576 (TC) (30 September 2010)

The appellant did not demonstrate a reasonable excuse for the entire period of default, and there was an unreasonable delay after the excuse ceased. The appeal was dismissed and the penalty confirmed.

Citation
[2010] UKFTT 576
Parties
Appellant: Judith Naylor; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
30 September 2010
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Penalty for Late Filing, Reasonable Excuse
Tax Law Income Tax Penalty for Late Filing Reasonable Excuse

Case Brief

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Parties

Judith Naylor

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of her personal tax return

Ratio Decidendi

The appellant did not demonstrate a reasonable excuse for the entire period of default, and there was an unreasonable delay after the excuse ceased. The appeal was dismissed and the penalty confirmed.

Court Disposition

Appeal dismissed

Orders

  • Penalty for late filing confirmed