Pratt v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 755 (TC) (19 December 2018)

Pratt v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 755 (TC) (19 December 2018)

The appellant failed to demonstrate a reasonable excuse for late filing throughout the default period, provided no medical evidence, and was able to maintain business activities. The delay in appealing was serious and significant, and no special circumstances were established. Permission to appeal out of time was refused and penalties confirmed.

Citation
[2018] UKFTT 755
Parties
Appellant: Michael Pratt; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
19 December 2018
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Late Filing Penalties, Reasonable Excuse, Appeal Out of Time
Tax Law Income Tax Self Assessment Late Filing Penalties Reasonable Excuse Appeal Out of Time

Case Brief

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Parties

Michael Pratt

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of self-assessment tax returns
  2. 2 Whether permission should be granted to appeal out of time
  3. 3 Whether penalties should be reduced due to special circumstances

Ratio Decidendi

The appellant failed to demonstrate a reasonable excuse for late filing throughout the default period, provided no medical evidence, and was able to maintain business activities. The delay in appealing was serious and significant, and no special circumstances were established. Permission to appeal out of time was refused and penalties confirmed.

Court Disposition

Appeal dismissed

Orders

  • Application to appeal out of time refused
  • Late filing penalties confirmed