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 tribunal found that the appellant's medical conditions and absence abroad did not prevent him from filing a notice of appeal on time. The delay was substantial, and no adequate reason was given for the further delay after HMRC refused the late appeal. Permission to appeal out of time was refused.

Source-derived case information.

Citation
[2020] UKFTT 137
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

Source-derived case record

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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 should be granted to appeal out of time against penalties

Ratio Decidendi

The tribunal found that the appellant's medical conditions and absence abroad did not prevent him from filing a notice of appeal on time. The delay was substantial, and no adequate reason was given for the further delay after HMRC refused the late appeal. Permission to appeal out of time was refused.

Court Disposition

Application for permission to appeal out of time refused

Orders

  • Permission to appeal out of time is denied
  • Any party dissatisfied may apply for permission to appeal within 56 days