Dmitrijeviene v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 37 (TC) (15 January 2019)

Dmitrijeviene v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 37 (TC) (15 January 2019)

The appellant did not have a reasonable excuse for the late filing of her 2011/12 self-assessment tax return. Any confusion or difficulties ceased upon receipt of the penalty notice in February 2013, yet the return was not filed until July 2013. No special circumstances were established to justify reduction of penalties, and the Tribunal has no power to reduce penalties on grounds of proportionality beyond those set out in statute.

Citation
[2019] UKFTT 37 (TC)
Parties
Appellant: Loreta Dmitrijeviene; Respondents: The Commissioners for Her Majesty's Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
15 January 2019
Procedural Posture
Income Tax/corporation 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

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Parties

Loreta Dmitrijeviene

Appellant

The Commissioners for Her Majesty's Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation 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 2011/12 self-assessment tax return
  2. 2 Whether there were special circumstances justifying reduction of penalties
  3. 3 Whether the penalties imposed were disproportionate

Ratio Decidendi

The appellant did not have a reasonable excuse for the late filing of her 2011/12 self-assessment tax return. Any confusion or difficulties ceased upon receipt of the penalty notice in February 2013, yet the return was not filed until July 2013. No special circumstances were established to justify reduction of penalties, and the Tribunal has no power to reduce penalties on grounds of proportionality beyond those set out in statute.

Court Disposition

Appeal dismissed

Orders

  • Penalties imposed by HMRC are upheld; no reduction or cancellation.