Tulloch v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 211 (TC) (05 May 2020)

Tulloch v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 211 (TC) (05 May 2020)

The appellant was self-employed during the relevant period and required to file a self-assessment return. No reasonable excuse existed for the late filing, and there were no special circumstances justifying reduction of the penalties. The penalties were correctly charged under the legislation.

Citation
[2020] UKFTT 211 (TC)
Parties
Appellant: K Tulloch; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
05 May 2020
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing
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

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Parties

K Tulloch

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of the individual tax return for the period in question
  2. 2 Whether special circumstances existed to justify reduction of penalties

Ratio Decidendi

The appellant was self-employed during the relevant period and required to file a self-assessment return. No reasonable excuse existed for the late filing, and there were no special circumstances justifying reduction of the penalties. The penalties were correctly charged under the legislation.

Court Disposition

Appeal dismissed

Orders

  • Penalties in the amount of £1300 upheld
  • No reduction for special circumstances