![TC09578 - [2025] UKFTT 00856 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
SUBMISSIONS
SUBMISSIONS
The Appellant’s oral submissions reflected her written grounds of appeal. However, she also made submissions that we summarise as follows:
She thought that, because she was giving her half of the rental income to her ex-husband, she did not need to pay tax upon it.
She sent the letter dated 29 November 2017 to the Respondents to make them aware of what she was doing and to check that it was correct.
She considered that she had always tried to act properly and lawfully.
The Respondents submitted:
The submissions within their Statement of Reasons were relied upon in full.
The Appellant failed to pay her tax on time and the Respondents correctly raised the penalties.
There was no reasonable excuse:
The Appellant was not entitled to rely upon the letter dated 17 March 2017 and in any event the letter stated that tax was still due upon rental income.
The Appellant’s returns for 2016/17 and 2017/18 both had the box declaring no UK rental income ticked. The advice given in 2019 to the effect that the Appellant did not need to complete returns was based on the information given by the Appellant that there was no change in circumstances. If the Appellant was unclear about her tax position she ought to have sought advice from the Respondents or a tax professional.
In 2024, during the Appellant’s conversation with the Respondent’s advisor, the Appellant was clear that she owned 50% of the rental property.
At no point during the 2024 conversation did the Respondent advise that there would be no interest or penalties to pay.
Having filed her returns, the Appellant ought to have estimated her tax liability and paid that amount rather than waiting for the calculation.
Information on how to pay is readily available online.