Mahood v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 360 (TC) (07 June 2019)

Mahood v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2019] UKFTT 360 (TC) (07 June 2019)

The appellant had a reasonable excuse for late filing and payment because he was unaware of the obligation due to not receiving HMRC correspondence, which was sent to an old address after he became homeless. Upon becoming aware, he acted diligently to resolve the matter. There was no pressing reason for him to notify HMRC of a temporary care-of address. The penalties were therefore discharged.

Citation
[2019] UKFTT 360 (TC)
Parties
Appellant: Thomas Mahood; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
07 June 2019
Procedural Posture
Income Tax/corporation Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
Outcome
Appeal allowed
Legal Topics
Income Tax, Self Assessment, Penalties, Reasonable Excuse, Late Filing, Late Payment
Tax Law Income Tax Self Assessment Penalties Reasonable Excuse Late Filing Late Payment

Case Brief

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Parties

Thomas Mahood

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Substantive Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of self-assessment tax return for 2012-13
  2. 2 Whether the appellant had a reasonable excuse for late payment of tax for 2012-13
  3. 3 Whether HMRC's imposition of penalties was correct under Schedule 55 and 56 Finance Act 2009

Ratio Decidendi

The appellant had a reasonable excuse for late filing and payment because he was unaware of the obligation due to not receiving HMRC correspondence, which was sent to an old address after he became homeless. Upon becoming aware, he acted diligently to resolve the matter. There was no pressing reason for him to notify HMRC of a temporary care-of address. The penalties were therefore discharged.

Court Disposition

Appeal allowed

Orders

  • All late filing and late payment penalties discharged