Clarke v Revenue & Customs (INCOME TAX - late appeal to HMRC) [2019] UKFTT 580 (TC) (16 September 2019)

Clarke v Revenue & Customs (INCOME TAX - late appeal to HMRC) [2019] UKFTT 580 (TC) (16 September 2019)

The appellant's delay in appealing was serious and significant, with no reasonable excuse established. Reliance on accountants without adequate oversight does not constitute a reasonable excuse. The penalties were lawfully imposed and not disproportionate. No special circumstances were found. The Tribunal refused to...

Source-derived case information.

Citation
[2019] UKFTT 580 (TC)
Parties
Appellant: Simon Clarke; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
16 September 2019
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax Chamber) Decision on Late Appeal and Penalties
Outcome
Appeal dismissed
Legal Topics
Late Appeal, Income Tax Penalties, Reasonable Excuse, Proportionality of Penalties, Special Circumstances
Tax Law Late Appeal Income Tax Penalties Reasonable Excuse Proportionality of Penalties Special Circumstances

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Parties

Simon Clarke

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Appeal / First Tier Tribunal (tax Chamber) Decision on Late Appeal and Penalties

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of tax returns and late appeal
  2. 2 Whether the proportionality of penalties in comparison to the amount of tax due amounted to special circumstances justifying reduction
  3. 3 Whether the Tribunal should extend the time for appeal

Ratio Decidendi

The appellant's delay in appealing was serious and significant, with no reasonable excuse established. Reliance on accountants without adequate oversight does not constitute a reasonable excuse. The penalties were lawfully imposed and not disproportionate. No special circumstances were found. The Tribunal refused to extend the time for appeal and upheld the penalties.

Court Disposition

Appeal dismissed

Orders

  • Refusal to extend time for appeal under section 49(2) TMA 1970
  • Penalties totalling £5,800.00 remain due and payable by the appellant