Danaj v Revenue & Customs (INCOME TAX - individual tax return - failure to file income tax return by due date) [2020] UKFTT 165 (TC) (25 March 2020)

Danaj v Revenue & Customs (INCOME TAX - individual tax return - failure to file income tax return by due date) [2020] UKFTT 165 (TC) (25 March 2020)

The appellant failed to provide evidence of timely submission or proof of postage for his tax return. The objective test for reasonable excuse was not met, as a reasonable taxpayer would have retained proof or followed up with Royal Mail. No special circumstances were established. The penalties were lawfully imposed and calculated in accordance with the legislation.

Citation
[2020] UKFTT 165
Parties
Appellant: Mario Danaj; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
25 March 2020
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision on Papers
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

Mario Danaj

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision on Papers

Legal Issues

  1. 1 Whether HMRC was correct to issue late filing penalties under Schedule 55 FA 2009
  2. 2 Whether the appellant had a reasonable excuse for late filing
  3. 3 Whether special circumstances existed to reduce penalties

Ratio Decidendi

The appellant failed to provide evidence of timely submission or proof of postage for his tax return. The objective test for reasonable excuse was not met, as a reasonable taxpayer would have retained proof or followed up with Royal Mail. No special circumstances were established. The penalties were lawfully imposed and calculated in accordance with the legislation.

Court Disposition

Appeal dismissed

Orders

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