Atkin v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - individual tax return - penalties for late filing whether properly imposed - whether reasonable excuse - whether special circumstances) [2024] UKFTT 786 (TC) (02 September 2024)

Atkin v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - individual tax return - penalties for late filing whether properly imposed - whether reasonable excuse - whether special circumstances) [2024] UKFTT 786 (TC) (02 September 2024)

The appellant was properly served with notice to file and penalty notices; no reasonable excuse or special circumstances were established; the appeal was significantly out of time with no valid reason for delay; both the substantive appeal and the application to bring a late appeal fail.

Citation
[2024] UKFTT 786
Parties
Appellant: Matthew Atkin; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
02 September 2024
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision on Substantive Appeal and Late Appeal Application
Outcome
Appeal dismissed; application to bring late appeal refused
Legal Topics
Income Tax, Self Assessment, Late Filing Penalties, Reasonable Excuse, Special Circumstances, Procedural Time Limits
Tax Law Income Tax Self Assessment Late Filing Penalties Reasonable Excuse Special Circumstances Procedural Time Limits

Case Brief

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Parties

Matthew Atkin

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision on Substantive Appeal and Late Appeal Application

Legal Issues

  1. 1 Whether late filing penalties under Schedule 55 Finance Act 2009 were properly imposed
  2. 2 Whether the appellant had a reasonable excuse for late filing
  3. 3 Whether there were special circumstances justifying reduction of penalties

Ratio Decidendi

The appellant was properly served with notice to file and penalty notices; no reasonable excuse or special circumstances were established; the appeal was significantly out of time with no valid reason for delay; both the substantive appeal and the application to bring a late appeal fail.

Court Disposition

Appeal dismissed; application to bring late appeal refused

Orders

  • Application to bring appeal out of time refused
  • Appeal against penalties dismissed