Stewart v Revenue & Customs [2012] UKFTT 393 (TC) (14 June 2012)
The appellant did not have a reasonable excuse throughout the period of default. Difficulties with online filing and delay in obtaining a PIN did not absolve the statutory obligation to file on time. Delay by HMRC in issuing the penalty notice did not negate the appellant’s responsibility. The penalty was lawfully imposed and properly mitigated.
- Citation
- [2012] UKFTT 393
- Parties
- Appellant: Philip Stewart; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 14 June 2012
- Procedural Posture
- Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing
- Outcome
- Appeal dismissed
- Legal Topics
- Income Tax, Corporation Tax, Penalties, Late Filing, Reasonable Excuse
Case Brief
Summary, issues, holding and outcome
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Parties
Philip Stewart
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing
Legal Issues
- 1 Whether the appellant had a reasonable excuse for late filing of Employer’s P35 return
- 2 Whether delay by HMRC in issuing penalty notice affects liability for penalties
Ratio Decidendi
The appellant did not have a reasonable excuse throughout the period of default. Difficulties with online filing and delay in obtaining a PIN did not absolve the statutory obligation to file on time. Delay by HMRC in issuing the penalty notice did not negate the appellant’s responsibility. The penalty was lawfully imposed and properly mitigated.
Court Disposition
Appeal dismissed
Orders
- Penalty of £441 confirmed
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