Webster v Revenue & Customs [2012] UKFTT 8 (TC) (04 January 2012)

Webster v Revenue & Customs [2012] UKFTT 8 (TC) (04 January 2012)

The appellant failed to provide a valid reason for not filing the return; the obligation to file was triggered by the notice to file, and no reasonable excuse was established. The penalties are confirmed.

Citation
[2012] UKFTT 8 (TC)
Parties
Appellant: Mr S Webster; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
04 January 2012
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing
Outcome
Appeal dismissed
Legal Topics
Income Tax, Penalty for Late Filing, Reasonable Excuse
Tax Law Income Tax Penalty for Late Filing Reasonable Excuse

Case Brief

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Parties

Mr S Webster

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 tax return

Ratio Decidendi

The appellant failed to provide a valid reason for not filing the return; the obligation to file was triggered by the notice to file, and no reasonable excuse was established. The penalties are confirmed.

Court Disposition

Appeal dismissed

Orders

  • Fixed penalties of ₤200 for late filing are confirmed.