McDonnell v Revenue & Customs (INCOME TAX/CORPORATION TAX : fixed and daily penalties) [2018] UKFTT 692 (TC) (23 November 2018)
Appellant failed to demonstrate a reasonable excuse for late filing; prior compliance and clear statutory obligations negate her arguments. No special circumstances warrant reduction of penalties. Penalties imposed in accordance with legislation.
- Citation
- [2018] UKFTT 692
- Parties
- Appellant: Margaret McDonnell; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 23 November 2018
- 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
Case Brief
Summary, issues, holding and outcome
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Parties
Margaret McDonnell
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal, Determination Without Hearing
Legal Issues
- 1 Whether the appellant had a reasonable excuse for late filing of self-assessment tax return
- 2 Whether penalties should be reduced due to special circumstances
Ratio Decidendi
Appellant failed to demonstrate a reasonable excuse for late filing; prior compliance and clear statutory obligations negate her arguments. No special circumstances warrant reduction of penalties. Penalties imposed in accordance with legislation.
Court Disposition
Appeal dismissed
Orders
- Late filing penalties totalling £620 confirmed
Full Case Text
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