![TC09679 - [2025] UKFTT 01331 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
The tax returns were filed very late
The tax returns were filed very late.
The evidence that notices the file were served on the appellant is the fact that those tax returns were ultimately filed and noted as received on HMRC’s computer.
The evidence that the penalty notices were properly served on the appellant stems from HMRC’s computer record combined by the self-assessment notes which reflect conversations with the appellant in which he acknowledged that he had received the penalty notices.
It is not correct that the first time the appellant knew about these penalties was in March 2022. He clearly knew about them as long ago as May 2013.
- 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