Sekhri v Revenue & Customs [2011] UKFTT 747 (TC) (18 November 2011)

The appellant failed to establish a reasonable excuse for late filing because the medical evidence related to a period long after the statutory due dates for filing the returns.

Citation: [2011] UKFTT 747
Parties: Appellant: Mrs Renu Sekhri; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction: United Kingdom
Judgment Date: 18 November 2011
Procedural Posture: Tax Penalty Appeal / First Tier Tribunal Decision
Outcome: Appeal dismissed
Legal Topics: Income Tax, Corporation Tax, Penalty for Late Filing, Reasonable Excuse

Tax Law Income Tax Corporation Tax Penalty for Late Filing Reasonable Excuse

Case Brief

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Parties

Mrs Renu Sekhri

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

1 Whether the appellant had a reasonable excuse for late filing of personal income tax returns

Ratio Decidendi

The appellant failed to establish a reasonable excuse for late filing because the medical evidence related to a period long after the statutory due dates for filing the returns.

Court Disposition

Appeal dismissed

Orders

Appeal against penalty for late filing of tax returns is dismissed