Price v Revenue & Customs [2011] UKFTT 806 (TC) (08 December 2011)

Price v Revenue & Customs [2011] UKFTT 806 (TC) (08 December 2011)

No reasonable excuse was established for the late filing of the tax return, as the new owner of the appellant's advisers had sufficient time to determine outstanding returns before the deadline. The Tribunal cannot consider fairness or equality, only the law as enacted.

Source-derived case information.

Citation
[2011] UKFTT 806 (TC)
Parties
Appellant: Richard Gary Price; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 December 2011
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Late Filing Penalty, Reasonable Excuse, Procedural Fairness
Tax Law Late Filing Penalty Reasonable Excuse Procedural Fairness

Source-derived case record

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Parties

Richard Gary Price

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of tax return
  2. 2 Whether fairness and equality can be considered in the Tribunal's decision

Ratio Decidendi

No reasonable excuse was established for the late filing of the tax return, as the new owner of the appellant's advisers had sufficient time to determine outstanding returns before the deadline. The Tribunal cannot consider fairness or equality, only the law as enacted.

Court Disposition

Appeal dismissed

Orders

  • No reasonable excuse found; penalty upheld