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

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 due dates for filing the returns, and there was no evidence of incapacity at the relevant times.

Source-derived case information.

Citation
[2011] UKFTT 747 (TC)
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

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 1 Party arguments 2 Amounts and remedies 1
Sign in to unlock

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. 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 due dates for filing the returns, and there was no evidence of incapacity at the relevant times.

Court Disposition

Appeal dismissed

Orders

  • Appeal against penalties for late filing of tax returns is dismissed