Smyth v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 428 (TC) (02 August 2018)

Smyth v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 428 (TC) (02 August 2018)

The appellant failed to provide sufficient evidence of a reasonable excuse for late filing, did not demonstrate reasonable care in relying on third parties, and did not act without unreasonable delay after becoming aware of the failures. HMRC lawfully imposed the penalties, and any failure to consider special circumstances did not render the decisions flawed as the outcome would have been the same.

Citation
[2018] UKFTT 428 (TC)
Parties
Appellant: Mr Samuel Smyth; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
02 August 2018
Procedural Posture
Income Tax/corporation Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment Penalties, Reasonable Excuse, Special Circumstances, Judicial Review Principles
Tax Law Income Tax Self Assessment Penalties Reasonable Excuse Special Circumstances Judicial Review Principles

Case Brief

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Parties

Mr Samuel Smyth

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the penalties for late filing of self-assessment tax returns for 2011/12 and 2012/13 were lawfully imposed
  2. 2 Whether the appellant had a reasonable excuse for the late filings
  3. 3 Whether HMRC's failure to consider special circumstances rendered the penalty decisions flawed

Ratio Decidendi

The appellant failed to provide sufficient evidence of a reasonable excuse for late filing, did not demonstrate reasonable care in relying on third parties, and did not act without unreasonable delay after becoming aware of the failures. HMRC lawfully imposed the penalties, and any failure to consider special circumstances did not render the decisions flawed as the outcome would have been the same.

Court Disposition

Appeal dismissed

Orders

  • Penalties for late filing of self-assessment tax returns for 2011/12 and 2012/13 are upheld.