Ahmed v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 137 (TC) (09 March 2020)

Ahmed v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 137 (TC) (09 March 2020)

The appellant's medical conditions and absence abroad did not prevent timely filing of appeals; the delay was substantial and unexplained; permission to appeal out of time is refused.

Citation
[2020] UKFTT 137 (TC)
Parties
Appellant: Salik Ahmed; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
09 March 2020
Procedural Posture
Income Tax/corporation Tax Penalty Appeal / Application for Permission to Appeal Out of Time
Outcome
Application for permission to appeal out of time refused.
Legal Topics
Late Filing Penalties, Reasonable Excuse, Appeal Out of Time
Tax Law Late Filing Penalties Reasonable Excuse Appeal Out of Time

Case Brief

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Parties

Salik Ahmed

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Penalty Appeal / Application for Permission to Appeal Out of Time

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of tax returns
  2. 2 Whether permission to appeal out of time should be granted

Ratio Decidendi

The appellant's medical conditions and absence abroad did not prevent timely filing of appeals; the delay was substantial and unexplained; permission to appeal out of time is refused.

Court Disposition

Application for permission to appeal out of time refused.

Orders

  • Permission to appeal out of time is denied.