![TC09679 - [2025] UKFTT 01331 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
Conclusion
Conclusion
Drawing these threads together, we have found that the appellant does have a reasonable excuse in relation to the daily penalty of £100 in respect of the late filing of his tax return for the tax year 2010/2011.
However, he has no such reasonable excuse in relation to the other penalties which have been visited on him by HMRC, nor do we think it right to reduce those penalties because of special circumstances.
- Heading
- INTRODUCTION
- THE LEGISLATION
- Special circumstances
- Reasonable excuse
- Reasonable excuse
- Special Circumstances
- THE EVIDENCE AND THE FACTS
- The tax returns were filed very late
- The fact that there was no tax liability in the years in which the tax returns were filed late, does not affect the validity of the penalties. This was made clear to the appellant in Judge Rankin’s de
- Similarly, we have no power to discharge or adjust a fixed penalty simply because we consider it to be unfair (see Hok Ltd v HMRC [2012] UKUT 363 (“ Hok ”) Reliance on an agent cannot be a reasonable excuse by dint of paragraph 23(2)(b) Schedule 55
- HMRC have not established that valid notices to file were served on the appellant
- Our view
- Conclusion
- Conclusions