Nash v Revenue & Customs [2011] UKFTT 848 (TC) (20 December 2011)

Nash v Revenue & Customs [2011] UKFTT 848 (TC) (20 December 2011)

The Tribunal found that the appellant did not submit the return on 30 January 2010 and that no reasonable excuse existed throughout the period of default. The penalties were correctly charged in accordance with legislation.

Citation
[2011] UKFTT 848
Parties
Appellant: Mr John Nash; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
20 December 2011
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing
Outcome
Appeal dismissed
Legal Topics
Income Tax, Corporation Tax, Late Filing Penalty, Reasonable Excuse
Tax Law Income Tax Corporation Tax Late Filing Penalty Reasonable Excuse

Case Brief

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Parties

Mr John Nash

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of personal tax return
  2. 2 Whether penalties imposed under section 93(2) Taxes Management Act 1970 were correctly charged

Ratio Decidendi

The Tribunal found that the appellant did not submit the return on 30 January 2010 and that no reasonable excuse existed throughout the period of default. The penalties were correctly charged in accordance with legislation.

Court Disposition

Appeal dismissed

Orders

  • Penalties confirmed