McDonnell v Revenue & Customs (INCOME TAX/CORPORATION TAX : fixed and daily penalties) [2018] UKFTT 692 (TC) (23 November 2018)

McDonnell v Revenue & Customs (INCOME TAX/CORPORATION TAX : fixed and daily penalties) [2018] UKFTT 692 (TC) (23 November 2018)

The appellant had no reasonable excuse for late filing; penalties were imposed in accordance with legislation and no special circumstances justified reduction.

Citation
[2018] UKFTT 692 (TC)
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 / Final Judgment, Appeal Dismissed
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

Margaret McDonnell

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / Final Judgment, Appeal Dismissed

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of self-assessment tax return
  2. 2 Whether penalties should be reduced due to special circumstances

Ratio Decidendi

The appellant had no reasonable excuse for late filing; penalties were imposed in accordance with legislation and no special circumstances justified reduction.

Court Disposition

Appeal dismissed

Orders

  • Late filing penalties totalling £620 confirmed