![TC09679 - [2025] UKFTT 01331 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
Special circumstances
Special circumstances
If HMRC think it is right to reduce a penalty because of special circumstances, they can do so. Special circumstances do not include (amongst other things) an ability to pay (paragraph 16).
On an appeal to the tribunal under paragraph 20, we can give effect to the same percentage reduction as HMRC have given for special circumstances. We can only change that reduction if we think HMRC's original percentage reduction was flawed in the judicial review sense (paragraph 22(3) and (4)).
- 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