Shakil v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 181 (TC) (06 April 2018)

Shakil v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 181 (TC) (06 April 2018)

The appellant did not demonstrate a reasonable excuse for late filing throughout the default period; misunderstanding or employer error does not constitute reasonable excuse under the law. No special circumstances were found to justify reduction of penalties. Penalties were imposed in accordance with statutory requirements.

Citation
[2018] UKFTT 181
Parties
Appellant: Mohammad Shakil; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
06 April 2018
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Penalties, Reasonable Excuse, Special Circumstances
Tax Law Income Tax Self Assessment Penalties Reasonable Excuse Special Circumstances

Case Brief

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Parties

Mohammad Shakil

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 for 2012-13 and 2013-14
  2. 2 Whether penalties imposed under Schedule 55 Finance Act 2009 should be reduced due to special circumstances

Ratio Decidendi

The appellant did not demonstrate a reasonable excuse for late filing throughout the default period; misunderstanding or employer error does not constitute reasonable excuse under the law. No special circumstances were found to justify reduction of penalties. Penalties were imposed in accordance with statutory requirements.

Court Disposition

Appeal dismissed

Orders

  • Late filing penalties confirmed
  • No reduction for special circumstances