Oliver Ralph Wincott The Commissioners For Her Majesty's Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 10 (TC) (05 January 2019)
The appellant had a reasonable excuse for late filing due to lack of awareness of the requirement and address issues, acted promptly upon discovery, and the appeal out of time was allowed. Penalties were discharged.
- Citation
- [2019] UKFTT 10 (TC)
- Parties
- Appellant: Oliver Ralph Wincott; Respondents: The Commissioners For Her Majesty's Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 05 January 2019
- Procedural Posture
- Income Tax Penalty Appeal / First Tier Tribunal Decision
- Outcome
- Appeal allowed
- Legal Topics
- Income Tax, Self Assessment, Late Filing Penalties, Reasonable Excuse, Appeal Out of Time
Case Brief
Summary, issues, holding and outcome
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Parties
Oliver Ralph Wincott
Appellant
The Commissioners For Her Majesty's Revenue & 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 returns
- 2 Whether permission to appeal out of time should be granted
- 3 Whether penalties imposed were proportionate and lawful
Ratio Decidendi
The appellant had a reasonable excuse for late filing due to lack of awareness of the requirement and address issues, acted promptly upon discovery, and the appeal out of time was allowed. Penalties were discharged.
Court Disposition
Appeal allowed
Orders
- Penalties for late filing of self-assessment returns for 2013-14 and 2014-15 discharged except for £100 penalty for 2013-14 tax year
Full Case Text
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