Savage v Revenue & Customs (Income tax - fixed penalties for late filing of self-assessment return) [2021] UKFTT 439 (TC) (29 November 2021)

Savage v Revenue & Customs (Income tax - fixed penalties for late filing of self-assessment return) [2021] UKFTT 439 (TC) (29 November 2021)

The appellant failed to file his self-assessment tax return for 2018-19 despite being under a legal obligation to do so and receiving proper notice. No reasonable excuse or special circumstances were established. The penalties were lawfully imposed and are confirmed.

Citation
[2021] UKFTT 439
Parties
Appellant: Mr Lee Savage; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
29 November 2021
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Late Filing Penalties, Reasonable Excuse, Special Circumstances
Tax Law Income Tax Self Assessment Late Filing Penalties Reasonable Excuse Special Circumstances

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Parties

Mr Lee Savage

Appellant

The Commissioners for Her Majesty’s Revenue and 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 return
  2. 2 Whether penalties were lawfully imposed under Schedule 55 of the Finance Act 2009
  3. 3 Whether special circumstances exist to reduce penalties

Ratio Decidendi

The appellant failed to file his self-assessment tax return for 2018-19 despite being under a legal obligation to do so and receiving proper notice. No reasonable excuse or special circumstances were established. The penalties were lawfully imposed and are confirmed.

Court Disposition

Appeal dismissed

Orders

  • Penalties totalling £700 confirmed and upheld