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

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 remove statutory obligation to file return; no special circumstances warranting reduction of penalty; penalties imposed in accordance with legislation.

Citation
[2018] UKFTT 690
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 Appeal / First Tier Tribunal (tax), Paper Determination
Outcome
Appeal dismissed
Legal Topics
Self Assessment, Late Filing Penalties, Reasonable Excuse, Special Circumstances
Tax Law 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 Appeal / First Tier Tribunal (tax), Paper Determination

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of self-assessment tax return
  2. 2 Whether HMRC should reduce penalties due to special circumstances

Ratio Decidendi

Appellant did not have a reasonable excuse for late filing; payment of tax does not remove statutory obligation to file return; no special circumstances warranting reduction of penalty; penalties imposed in accordance with legislation.

Court Disposition

Appeal dismissed

Orders

  • Late filing penalties totalling £930 confirmed