![TC09679 - [2025] UKFTT 01331 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
HMRC have not established that valid notices to file were served on the appellant
HMRC have not established that valid notices to file were served on the appellant.
The appellant put his tax affairs in the hands of a chartered accountant and was justifiably entitled to expect that accountant (Mr Smith) to have filed his returns on a timely basis as he was instructed to do.
There was nothing which put the appellant on notice that Mr Smith was not wholly competent to undertake this task, nor that he was filing the appellant’s returns late.
The appellant has been prejudiced by the delay in contact from HMRC between 2016 and 2022. He was entitled to assume that the penalties had been rescinded by HMRC.
Given that there is no tax to pay during the years in question, it is unfair and disproportionate to visit penalties on the appellant.
- 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