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 filing or proof of postage, and did not establish a reasonable excuse for late filing. The penalties were correctly imposed under Schedule 55 FA 2009, and there were no special circumstances warranting reduction. Ignorance of the law and lack of proof of posting do not constitute reasonable excuse.

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

Tax Penalty Appeal / First Tier Tribunal Decision (paper Determination)

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 filing or proof of postage, and did not establish a reasonable excuse for late filing. The penalties were correctly imposed under Schedule 55 FA 2009, and there were no special circumstances warranting reduction. Ignorance of the law and lack of proof of posting do not constitute reasonable excuse.

Court Disposition

Appeal dismissed

Orders

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