Evans v Revenue & Customs [2014] UKFTT 798 (TC) (13 August 2014)
The appellant’s omission to press the final submit button was a simple mistake, not an unforeseeable or uncontrollable event, and does not amount to a reasonable excuse. There are no special circumstances to reduce the penalty. The penalty was lawfully imposed.
- Citation
- [2014] UKFTT 798 (TC)
- Parties
- Appellant: Malcolm Evans; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 13 August 2014
- Procedural Posture
- Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision on Papers
- Outcome
- Appeal dismissed
- Legal Topics
- Late Filing Penalty, Reasonable Excuse, Self Assessment Returns
Case Brief
Summary, issues, holding and outcome
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Parties
Malcolm Evans
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision on Papers
Legal Issues
- 1 Whether the appellant had a reasonable excuse for late submission of the individual tax return for 2012-2013
- 2 Whether special circumstances exist to reduce the penalty
Ratio Decidendi
The appellant’s omission to press the final submit button was a simple mistake, not an unforeseeable or uncontrollable event, and does not amount to a reasonable excuse. There are no special circumstances to reduce the penalty. The penalty was lawfully imposed.
Court Disposition
Appeal dismissed
Orders
- The penalty of £100 for late filing is upheld.
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