Lockwood v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty : failure to file self-assessment) [2018] UKFTT 246 (TC) (01 May 2018)

Lockwood v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty : failure to file self-assessment) [2018] UKFTT 246 (TC) (01 May 2018)

No reasonable excuse was shown for late filing; penalties are statutory and neither HMRC nor Tribunal has power to vary them absent special circumstances, which were not present.

Citation
[2018] UKFTT 246
Parties
Appellant: Robert Lockwood; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
01 May 2018
Procedural Posture
Tax Penalty Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Penalties, Late Filing, Late Payment
Tax Law Income Tax Self Assessment Penalties Late Filing Late Payment

Case Brief

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Parties

Robert Lockwood

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Penalty Appeal / Final Judgment

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of self-assessment tax returns
  2. 2 Whether penalties imposed for late filing and late payment were correct under statute
  3. 3 Whether special circumstances existed to reduce penalties

Ratio Decidendi

No reasonable excuse was shown for late filing; penalties are statutory and neither HMRC nor Tribunal has power to vary them absent special circumstances, which were not present.

Court Disposition

Appeal dismissed

Orders

  • Late filing and late payment penalties confirmed