Shafiq v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 224 (TC) (04 April 2019)

Shafiq v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 224 (TC) (04 April 2019)

The appellant's delay of over five years was both serious and significant. While reliance on a professional adviser can be a reasonable excuse, the appellant failed to take reasonable care to avoid the failure, as he did not act on multiple reminders from HMRC or follow up after his adviser's death. The balance of...

Source-derived case information.

Citation
[2019] UKFTT 224
Parties
Appellant: Mr Mohammed Shafiq; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
04 April 2019
Procedural Posture
Income Tax Penalty Appeal / Application for Permission to Appeal Out of Time; Appeal Dismissed
Outcome
Application for permission to appeal out of time refused; appeal dismissed.
Legal Topics
Late Filing Penalties, Appeal Out of Time, Reasonable Excuse, Procedural Fairness
Tax Law Administrative Law Late Filing Penalties Appeal Out of Time Reasonable Excuse Procedural Fairness

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Parties

Mr Mohammed Shafiq

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / Application for Permission to Appeal Out of Time; Appeal Dismissed

Legal Issues

  1. 1 Whether the appellant's appeal against late filing penalties was made out of time
  2. 2 Whether permission should be granted to appeal out of time
  3. 3 Whether reliance on a tax adviser constitutes a reasonable excuse for delay

Ratio Decidendi

The appellant's delay of over five years was both serious and significant. While reliance on a professional adviser can be a reasonable excuse, the appellant failed to take reasonable care to avoid the failure, as he did not act on multiple reminders from HMRC or follow up after his adviser's death. The balance of prejudice favored HMRC, and permission to appeal out of time was refused.

Court Disposition

Application for permission to appeal out of time refused; appeal dismissed.