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Neutral Citation: [2025] UKFTT 01331 (TC)
Case Number: TC09679
FIRST-TIER TRIBUNAL
TAX CHAMBER
In public by remote video hearing
Appeal reference: TC/2023/09847
INCOME TAX – penalties for late filing – reliance on chartered accountant - appellant aware of late filing penalties - reasonable excuse or special circumstances– yes but in respect of one penalty only - appeal allowed in part
Heard on: 29 October 2025
Judgment date: 7 November 2025
Before
TRIBUNAL JUDGE NIGEL POPPLEWELL
MISS PATRICIA GORDON
Between
GERRIT WALS
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Mr James Ross of Ross & Co Chartered Accountants
For the Respondents: Mr Jordan Ness litigator of HM Revenue and Customs’ Solicitor’s Office
DECISION
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- 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