FTTTx Penalty; late payment; fairness; Jussila v Finland. ‘Reasonable excuse’. Honest and genuine belief amounts to ‘reasonable excuse’. Honest belief – test – purely subjective. Even an objectively unreasonable or irrational belief, if honestly held, suffices for a reasonable excuse. Dicta to the contrary in Intelligent Management UK Ltd v HMRC [2011] UKFTT 704 (TC) not followed.
Geraint Jones QC
[2012] UKFTT 397 (TC)
Bailii
England and Wales
Citing:
Cited – Jussila v Finland ECHR 23-Nov-2006
(Grand Chamber) The applicant alleged that he did not receive a fair hearing in the proceedings in which a tax surcharge was imposed as he was not given an oral hearing. . .
Not Followed – Intelligent Management UK Ltd v Revenue and Customs FTTTx 2-Nov-2011
FTTTx P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, Human Rights
Updated: 01 November 2021; Ref: scu.462784
