Solomon v Revenue & Customs (INCOME TAX : penalties for late delivery of tax return) [2019] UKFTT 305 (TC) (09 May 2019)

Solomon v Revenue & Customs (INCOME TAX : penalties for late delivery of tax return) [2019] UKFTT 305 (TC) (09 May 2019)

The appellant had a reasonable excuse for not filing the 2016-17 return on time as he was unaware of the self-assessment registration, which was done without his knowledge by an agency while he was abroad. The initial penalty is cancelled for reasonable excuse. The daily and 6 month penalties are cancelled due to HMRC's procedural failures: lack of evidence of proper reminders and automatic issuance without officer consideration.

Citation
[2019] UKFTT 305
Parties
Appellant: Ryan Solomon; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
09 May 2019
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision After Paper Determination
Outcome
Appeal allowed
Legal Topics
Income Tax, Penalties for Late Filing, Reasonable Excuse, Self Assessment, Service of Notice
Tax Law Income Tax Penalties for Late Filing Reasonable Excuse Self Assessment Service of Notice

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Parties

Ryan Solomon

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision After Paper Determination

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late delivery of the 2016-17 income tax return
  2. 2 Whether the penalties for late filing were validly imposed
  3. 3 Whether the notice to file was properly served

Ratio Decidendi

The appellant had a reasonable excuse for not filing the 2016-17 return on time as he was unaware of the self-assessment registration, which was done without his knowledge by an agency while he was abroad. The initial penalty is cancelled for reasonable excuse. The daily and 6 month penalties are cancelled due to HMRC's procedural failures: lack of evidence of proper reminders and automatic issuance without officer consideration.

Court Disposition

Appeal allowed

Orders

  • All penalties for late filing of the 2016-17 income tax return are cancelled.