Paul Owen v Revenue & Customs (INCOME TAX - Appellant failed to meet deadline for filing tax return) [2021] UKFTT 335 (TC) (14 September 2021)

Paul Owen v Revenue & Customs (INCOME TAX - Appellant failed to meet deadline for filing tax return) [2021] UKFTT 335 (TC) (14 September 2021)

The penalties for late filing and late payment were lawfully imposed as the appellant failed to file his 2018/19 tax return and pay the outstanding tax by the statutory deadlines. The appellant did not establish a reasonable excuse for the delays. Data processing errors by HMRC did not affect the validity of the penalties or provide a reasonable excuse.

Citation
[2021] UKFTT 335
Parties
Appellant: Paul Owen; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
14 September 2021
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax Chamber) Decision on Papers
Outcome
Appeal dismissed
Legal Topics
Income Tax, Late Filing Penalty, Late Payment Penalty, Reasonable Excuse, Self Assessment, High Income Child Benefit Charge
Tax Law Income Tax Late Filing Penalty Late Payment Penalty Reasonable Excuse Self Assessment High Income Child Benefit Charge

Case Brief

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Parties

Paul Owen

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Appeal / First Tier Tribunal (tax Chamber) Decision on Papers

Legal Issues

  1. 1 Whether HMRC lawfully imposed late filing and late payment penalties for 2018/19
  2. 2 Whether the appellant had a reasonable excuse for late filing and late payment
  3. 3 Whether data processing errors by HMRC affect penalty liability

Ratio Decidendi

The penalties for late filing and late payment were lawfully imposed as the appellant failed to file his 2018/19 tax return and pay the outstanding tax by the statutory deadlines. The appellant did not establish a reasonable excuse for the delays. Data processing errors by HMRC did not affect the validity of the penalties or provide a reasonable excuse.

Court Disposition

Appeal dismissed

Orders

  • The appeal against the £100 late filing penalty for 2018/19 is dismissed.
  • The appeal against the £49 penalty for 30 days late payment is dismissed.