Ahmed v Revenue & Customs (INCOME TAX : Penalty) [2019] UKFTT 365 (TC) (07 June 2019)

Ahmed v Revenue & Customs (INCOME TAX : Penalty) [2019] UKFTT 365 (TC) (07 June 2019)

The appellant failed to prove that he posted his return on time or had a reasonable excuse for the late filing. Even if he believed he had filed, he did not act expeditiously after receiving the penalty notice. HMRC's refusal to reduce penalties was not flawed, and no special circumstances were established.

Citation
[2019] UKFTT 365 (TC)
Parties
Appellant: Shabbir Ahmed; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
07 June 2019
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision on Papers
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Late Filing Penalties, Reasonable Excuse, Special Circumstances
Tax Law Income Tax Self Assessment Late Filing Penalties Reasonable Excuse Special Circumstances

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Parties

Shabbir Ahmed

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision on Papers

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of self-assessment tax return for 2015-16
  2. 2 Whether HMRC's refusal to reduce penalties due to special circumstances was flawed

Ratio Decidendi

The appellant failed to prove that he posted his return on time or had a reasonable excuse for the late filing. Even if he believed he had filed, he did not act expeditiously after receiving the penalty notice. HMRC's refusal to reduce penalties was not flawed, and no special circumstances were established.

Court Disposition

Appeal dismissed

Orders

  • Fixed penalties of £100 and £300, and daily penalties of £900 confirmed