Rampton v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 690 (TC) (23 November 2018)

Appellant did not have a reasonable excuse for late filing; payment of tax does not substitute for filing obligation; no special circumstances exist to reduce penalty.

Citation: [2018] UKFTT 690 (TC)
Parties: Appellant: Nicholas Rampton; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction: United Kingdom
Judgment Date: 23 November 2018
Procedural Posture: Income Tax Penalty Appeal / First Tier Tribunal Decision
Outcome: Appeal dismissed
Legal Topics: Income Tax, Self Assessment, Late Filing Penalties, Reasonable Excuse, Special Circumstances

Tax Law Income Tax Self Assessment Late Filing Penalties Reasonable Excuse Special Circumstances

Case Brief

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Parties

Nicholas Rampton

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

1 Whether the appellant had a reasonable excuse for late filing of self-assessment tax return
2 Whether special circumstances exist to reduce the penalty

Ratio Decidendi

Appellant did not have a reasonable excuse for late filing; payment of tax does not substitute for filing obligation; no special circumstances exist to reduce penalty.

Court Disposition

Appeal dismissed

Orders

Late filing penalties totalling £930 confirmed