Worthington v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 480 (TC) (15 August 2018)

Worthington v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 480 (TC) (15 August 2018)

The appellant did not submit completed tax returns by the statutory deadlines, provided no evidence of earlier submission or reasonable excuse, and inability to pay does not constitute a reasonable excuse; therefore, she is liable for the penalties imposed.

Citation
[2018] UKFTT 480
Parties
Appellant: Patricia Worthington; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
15 August 2018
Procedural Posture
Tax Penalty Appeal / Final Determination Without Hearing
Outcome
Appeal dismissed
Legal Topics
Income Tax, Corporation Tax, Late Filing Penalties, Self Assessment, Reasonable Excuse
Tax Law Income Tax Corporation Tax Late Filing Penalties Self Assessment Reasonable Excuse

Case Brief

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Parties

Patricia Worthington

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Penalty Appeal / Final Determination Without Hearing

Legal Issues

  1. 1 Whether the appellant is liable for late filing penalties for 2011-12 and 2012-13 self-assessment tax returns
  2. 2 Whether the appellant had a reasonable excuse for late filing
  3. 3 Whether special circumstances warrant reduction of penalties

Ratio Decidendi

The appellant did not submit completed tax returns by the statutory deadlines, provided no evidence of earlier submission or reasonable excuse, and inability to pay does not constitute a reasonable excuse; therefore, she is liable for the penalties imposed.

Court Disposition

Appeal dismissed

Orders

  • Appellant liable for £100 late filing penalty for 2011-12 return
  • Appellant liable for £100 late filing penalty, daily penalties, and six month penalty totaling £1,300 for 2012-13 return