Quirke v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 126 (TC) (19 February 2020)

Quirke v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 126 (TC) (19 February 2020)

The appellant did not have a reasonable excuse for late filing as ignorance of the requirement to file, failure to act on penalty notices, and lack of evidence for incapacity do not meet the legal threshold. However, an administrative error by HMRC in failing to notify the appellant's agent justified a partial reduction of penalties for the affected period as a special circumstance.

Citation
[2020] UKFTT 126 (TC)
Parties
Appellant: Luke Joseph Quirke; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
19 February 2020
Procedural Posture
Income Tax/corporation Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal partly allowed; penalties reduced in part.
Legal Topics
Income Tax, Self Assessment, Late Filing Penalties, Reasonable Excuse, Special Circumstances, Appeals
Tax Law Income Tax Self Assessment Late Filing Penalties Reasonable Excuse Special Circumstances Appeals

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 5 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

Luke Joseph Quirke

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 self-assessment tax returns
  2. 2 Whether penalties imposed were disproportionate or should be reduced due to special circumstances

Ratio Decidendi

The appellant did not have a reasonable excuse for late filing as ignorance of the requirement to file, failure to act on penalty notices, and lack of evidence for incapacity do not meet the legal threshold. However, an administrative error by HMRC in failing to notify the appellant's agent justified a partial reduction of penalties for the affected period as a special circumstance.

Court Disposition

Appeal partly allowed; penalties reduced in part.

Orders

  • Penalties for 2016 and 2017 reduced by £950 due to HMRC administrative error.
  • No further reduction; remaining penalties upheld.