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 Tribunal found, on a balance of probability, that the appellant received the tax returns at her address and did not submit them by the due dates. No reasonable excuse or special circumstances were established. Financial hardship is not a reasonable excuse under the legislation. The penalties were lawfully imposed.

Citation
[2018] UKFTT 480 (TC)
Parties
Appellant: Patricia Worthington; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
15 August 2018
Procedural Posture
Income Tax/corporation Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision on Appeal Without Hearing
Outcome
Appeal dismissed
Legal Topics
Late Filing Penalties, Self Assessment Tax Returns, Reasonable Excuse, Special Circumstances, Tribunal Procedure
Tax Law Late Filing Penalties Self Assessment Tax Returns Reasonable Excuse Special Circumstances Tribunal Procedure

Case Brief

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Parties

Patricia Worthington

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision on Appeal 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 exist to reduce penalties

Ratio Decidendi

The Tribunal found, on a balance of probability, that the appellant received the tax returns at her address and did not submit them by the due dates. No reasonable excuse or special circumstances were established. Financial hardship is not a reasonable excuse under the legislation. The penalties were lawfully imposed.

Court Disposition

Appeal dismissed

Orders

  • The appellant remains liable for the late filing penalties for 2011-12 and 2012-13 self-assessment tax returns.