Jones v Revenue & Customs [2014] UKFTT 1122 (TC) (31 December 2014)

Jones v Revenue & Customs [2014] UKFTT 1122 (TC) (31 December 2014)

The appellant did not have a reasonable excuse for late filing, as ignorance of the law is not sufficient, and the circumstances did not amount to special circumstances under the legislation. The penalties were correctly imposed and calculated.

Citation
[2014] UKFTT 1122 (TC)
Parties
Appellant: Stephen Jones; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
31 December 2014
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing
Outcome
Appeal dismissed
Legal Topics
Income Tax, Late Filing Penalty, Reasonable Excuse, Special Circumstances
Tax Law Income Tax Late Filing Penalty Reasonable Excuse Special Circumstances

Case Brief

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Parties

Stephen Jones

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of self-assessment tax return
  2. 2 Whether there were special circumstances justifying reduction of penalty

Ratio Decidendi

The appellant did not have a reasonable excuse for late filing, as ignorance of the law is not sufficient, and the circumstances did not amount to special circumstances under the legislation. The penalties were correctly imposed and calculated.

Court Disposition

Appeal dismissed

Orders

  • Penalties totalling £440 confirmed