Thomas v Revenue & Customs [2014] UKFTT 66 (TC) (06 January 2014)

Thomas v Revenue & Customs [2014] UKFTT 66 (TC) (06 January 2014)

The Tribunal found that neither the delay in agent registration nor the alleged failure to receive a return form constituted a reasonable excuse for late filing. The agent's default is specifically excluded as a reasonable excuse by statute, and the evidence showed the return form was sent. The penalty is confirmed.

Citation
[2014] UKFTT 66
Parties
Appellant: Mr B Thomas; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
06 January 2014
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed; penalty confirmed
Legal Topics
Late Filing Penalty, Reasonable Excuse, Self Assessment, Appeal Out of Time
Tax Law Late Filing Penalty Reasonable Excuse Self Assessment Appeal Out of Time

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 2 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Mr B Thomas

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the appeal against the penalty was made in time
  2. 2 Whether there was a reasonable excuse for late filing of the self assessment return

Ratio Decidendi

The Tribunal found that neither the delay in agent registration nor the alleged failure to receive a return form constituted a reasonable excuse for late filing. The agent's default is specifically excluded as a reasonable excuse by statute, and the evidence showed the return form was sent. The penalty is confirmed.

Court Disposition

Appeal dismissed; penalty confirmed

Orders

  • The penalty of £100 is confirmed