FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- director’s mother who had been responsible for the payment of the PAYE for the last eleven years was diagnosed with cancer of the tongue but kept trying to keep up with her work – director initially … Continue reading Mullany’s Coaches Ltd v Revenue and Customs: FTTTx 8 Dec 2012

Appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009 – appellant paying using wrong reference – concerned when informed by HMRC payments not received – held back payments – five different HMRC offices involved – appeal allowed for months 5, 6, and 7 – dismissed for all other … Continue reading Eurobulk Ltd v Revenue and Customs: FTTTx 8 Dec 2012

FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009 – appellant claimed postal delays – Tribunal found this not to be a reasonable excuse – was the penalty unfair – no-appeal dismissed Citations: [2012] UKFTT 721 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Abouzaki Holdings Co Ltd v Revenue and Customs: FTTTx 26 Nov 2012

FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009 – appellant had a genuine belief that following an unexpected financial loss it had an arrangement with HMRC that it could pay its PAYE as and when it received its VAT repayments – appeal allowed Citations: … Continue reading Nap Anglia Ltd v The Commissioners Revenue and Customs: FTTTx 5 Mar 2013

FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009- HMRC publicity regarding new regime and penalty warning letter sent to wrong address – appeal allowed in part Citations: [2013] UKFTT 192 (TC) Links: Bailii Statutes: Finance Act 2009 Income Tax Updated: 14 November 2022; … Continue reading Heirtrace Ltd v Revenue and Customs: FTTTx 20 Mar 2013

FTTTx INCOME TAX – late payment of PAYE – penalties under Schedule 56 Finance Act 2009 – taxpayer unaware of new penalty regime – financial difficulties of taxpayer- whether reasonable excuse – appeal dismissed Judges: Aleksander J Citations: [2013] UKFTT 143 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 November 2022; Ref: … Continue reading John Mills Ltd v Revenue and Customs: FTTTx 12 Feb 2013

FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – insufficiency of funds – illness of administrator- appeal allowed in part- appellant had acted as a careful and competent businessman in the face of severe and unexpected financial difficulties and HMRC officer who visited … Continue reading Bale Group Ltd v Revenue and Customs: FTTTx 22 Feb 2013

INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate and unfair – no appeal dismissed Citations: … Continue reading P and B Kennedy Holdings Ltd v Revenue and Customs: FTTTx 10 Jan 2013

FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether an insufficiency of funds was a reasonable excuse for late payment – no – whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the … Continue reading Alkemi MF Technologies Ltd v Revenue and Customs: FTTTx 10 Jan 2013

FTTTx PAYE- penalties under Schedule 56 Finance Act 2009 – operation of the scheme of penalties – whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in penalty amount – no – whether appellant’s human rights infringed – no – appeal dismissed Citations: [2013] … Continue reading Ilkley Health Care Ltd v Revenue and Customs: FTTTx 30 Jan 2013

FTTTx INCOME TAX – PAYE – penalty for late payment – Schedule 56 FA 2009 – proportionality of penalty – reasonable excuse – appeal dismissed Citations: [2013] UKFTT 79 (TC) Links: Bailii Statutes: Finance Act 2009 Income Tax Updated: 14 November 2022; Ref: scu.472288

INCOME TAX – Schedule 56 Finance Act 2009 – penalties for late payment – whether taxpayer had a reasonable excuse for his late payment – appeal dismissed. Citations: [2020] UKFTT 123 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 10 November 2022; Ref: scu.649217

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for her default – appeal dismissed. Permission to appeal out of time – refused. Citations: [2020] UKFTT 129 (TC) Links: Bailii Jurisdiction: England and Wales Income … Continue reading Lasek v Revenue and Customs (Income Tax – Fixed and Daily Penalties for Failure To File A Self-Assessment Return On Time): FTTTx 6 Mar 2020

INCOME TAX – late filing of returns – penalties under Schedule 55 to the Finance Act 2009 – residence outside the UK most of the tax year – problems with online access to taxpayer’s account – implementation of the 2-Stage Verification security measures – whether reasonable excuse – whether special reduction – Tribunal’s jurisdiction on … Continue reading Ferguson v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 3 Feb 2020

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Permission to appeal out of time – refused.’ Citations: [2020] UKFTT 136 (TC) Links: Bailii Jurisdiction: England and Wales Income … Continue reading Azir v Revenue and Customs (Income Tax – Fixed and Daily Penalties): FTTTx 9 Mar 2020

INCOME TAX – penalty for late filing of tax return and late payment of tax – reasonable excuse – difficulties contacting accountant – no reasonable excuse – Schedule 55, Finance Act 2009 – appeal dismissed Citations: [2019] UKFTT 85 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 09 November 2022; Ref: scu.635704

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – reliance on agent – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Permission to appeal out of time – refused. Citations: [2020] UKFTT 135 (TC) Links: Bailii Jurisdiction: … Continue reading Naranjo-Martinez v Revenue and Customs (Procedure : Other): FTTTx 5 Mar 2020

INCOME TAX – application for permission to appeal out of time – appeal against penalties under Schedule 55 Finance Act 2009 – late filing of tax returns for the years 2010/11, 2011/12 and 2012/13 – whether a reasonable excuse for late filing’ Citations: [2020] UKFTT 137 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Ahmed v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 9 Mar 2020

INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalties for failure to file a self-assessment return on time – Residence abroad – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Permission to appeal out of time – refused. Citations: [2020] UKFTT 131 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Gilliland v Revenue and Customs (Income Tax – Fixed Penalties): FTTTx 6 Mar 2020

INCOME TAX – Schedule 56 Finance Act 2009 – penalties for late payment – whether taxpayer had a reasonable excuse for his late payment – appeal dismissed. Citations: [2019] UKFTT 523 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 01 November 2022; Ref: scu.641357

Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment return – agent awaiting CIS information from contractor – new agent appointed but had to await clearance – requested information from HMRC – further delay in HMRC providing information – whether reasonable excuse – yes – appeal … Continue reading Wheeler v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 2 Jul 2019

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for his default – Permission to appeal out of time refused – appeal dismissed. Citations: [2019] UKFTT 459 (TC) Links: Bailii Statutes: Finance Act 2009 55 … Continue reading Iball v Revenue and Customs (Income Tax – Fixed and Daily Penalties): FTTTx 13 Jul 2019

INCOME TAX – penalty under Schedule 55 to Finance Act 2009 for failure to file a partnership return on time – permission given to admit late appeal – no reasonable excuse for failure to submit return on time – appeal dismissed Citations: [2019] UKFTT 39 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading B and M Coatings v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 18 Jan 2019

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Citations: [2019] UKFTT 453 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 October 2022; Ref: scu.641296

INCOME TAX – penalty for failure to make returns – Schedule 55 of the Finance Act 2009 Citations: [2019] UKFTT 540 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 October 2022; Ref: scu.641321

INCOME TAX – penalties for late filing of returns – Schedule 55 Finance Act 2009 – whether determination by officer of HMRC required – no – whether special circumstances – no – appeal dismissed Citations: [2019] UKFTT 454 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 26 October 2022; Ref: scu.641259

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – Appellant suffering long-term illness – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Citations: [2019] UKFTT 362 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 25 … Continue reading Adeokun v Revenue and Customs (Income Tax : Penalty): FTTTx 7 Jun 2019

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Citations: [2019] UKFTT 365 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 25 October 2022; Ref: scu.638523

Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file partnership return on time – nominated partner unable to obtain consent of her partner to accounts and return – partner abroad receiving treatment for serious illness – whether reasonable excuse – yes – appeal allowed Citations: [2019] UKFTT … Continue reading Ansham White Solicitors v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 10 Jun 2019

INCOME TAX – late filing penalties – reasonable excuse – reliance on another – reasonable care to avoid the failure – Schedule 55, Finance Act 2009 – appeal allowed Citations: [2019] UKFTT 87 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 25 October 2022; Ref: scu.635687

Income tax – assessments and penalties in respect of inaccuracies in the Appellant’s self-assessment returns for 2011-12 and 2012-13 – s 28 Taxes Management Act 1970 and Schedule 55 to Finance Act 2009 – appeal to HMRC out of time – application for permission to appeal – whether reasonable excuse – guidance in Data Select … Continue reading Lalic v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 15 Oct 2018

INCOME TAX – penalties for late filing of PAYE returns – Schedule 55 Finance Act 2009 – whether to give permission for late appeal to HMRC against five of the penalties – no – whether special circumstances or reasonable excuse for failure in respect of which remaining penalty was imposed – no – appeal dismissed … Continue reading Country Foods (Swanage) Ltd v Revenue and Customs (Income Tax – Penalties for Late Filing): FTTTx 12 Jul 2019

INCOME TAX – penalties for the late filing of return – Schedule 55 to the Finance Act 2009 – taxpayer brought into self-assessment due to PAYE underpayment – whether 8 TMA notice to file valid in law – whether service of the relevant notices for penalties to be imposable can be deemed – whether erroneous … Continue reading McMurray v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 7 Feb 2019

Income Tax – Schedule 55 Finance Act 2009 – Fixed and Daily Penalties Citations: [2019] UKFTT 334 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 21 October 2022; Ref: scu.638507

Income Tax – Schedule 55 Finance Act 2009 – Fixed and Daily Penalties Citations: [2019] UKFTT 345 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 21 October 2022; Ref: scu.638510

INCOME TAX – penalty under Schedule 55 to Finance Act 2009 for failure to file a tax return on time – whether to admit late appeal – special circumstances Citations: [2019] UKFTT 205 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 21 October 2022; Ref: scu.635754

INCOME TAX – late filing penalties – reasonable excuse – special circumstances – HMRC reliance on minority judgment – homeless – Schedule 55, Finance Act 2009 – appeal allowed Citations: [2019] UKFTT 86 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 21 October 2022; Ref: scu.635715

FTTTx Income Tax – penalties for late payment of PAYE and NIC – Schedule 56 Finance Act 2009 – twelve late payments in 2010/11 – penalties levied at 4% where more than ten late payment failures – Appellant unaware that some payments made late and some paid late by only a few days – Appellant … Continue reading CV Staff Services Ltd (T/A Minster Cleaning Services) v Revenue and Customs: FTTTx 22 Feb 2012

INCOME TAX – penalties under Schedule 55 and Schedule 56 of Finance Act 2009. Citations: [2019] UKUT 391 (TCC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 04 October 2022; Ref: scu.646066

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – validity of notice to file – whether taxpayer had a reasonable excuse for her default – appeal allowed in part. HMRC v Goldsmith followed. Citations: [2020] UKFTT 411 (TC) Links: Bailii Jurisdiction: … Continue reading Nestupova v Revenue and Customs: FTTTx 16 Oct 2020

INCOME TAX – penalty charged under paras 1 and 3, Schedule 55 Finance Act 2009 – whether taxpayer liable to a penalty for failure to submit a tax return under s.8(1) Taxes Management Act 1970 (‘TMA’) – appeal allowed by First-tier Tribunal on basis that penalties were invalid because the decision to require a return … Continue reading Revenue and Customs v Goldsmith: UTTC 4 Nov 2019

FTTTx Schedule 56 Finance Act 2009 – penalties for late payment of tax – Appellant says he overlooked payment because of his father’s illness and because he had become unemployed – whether reasonable excuse – no – appeal dismissed Citations: [2014] UKFTT 595 (TC) Links: Bailii Statutes: Finance Act 2009 56 Jurisdiction: England and Wales … Continue reading Kondel v Revenue and Customs: FTTTx 11 Jun 2014

FTTTx INCOME TAX – penalties for late payment of PAYE – whether reasonable excuse – No – Schedule 56 Finance Act 2009. Appeal dismissed. Citations: [2013] UKFTT 446 (TC) Links: Bailii Statutes: Finance Act 2009 Sch 56 Jurisdiction: England and Wales Income Tax Updated: 07 August 2022; Ref: scu.515214

INCOME TAX – PAYE – Schedule 56 Finance Act 2009 – penalty for late payment – what constitutes late payment – based on time of receipt of cheque by HMRC, not clearance of cheque – either late or not, without flexibility – number of occasions considered – payment record for periods in other tax years … Continue reading Sportical Global Communications Ltd v Revenue and Customs: FTTTx 22 Aug 2012

(Procedure : Other) INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for her default – appeal dismissed. Citations: [2019] UKFTT 407 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 11 July 2022; … Continue reading Rothwell v Revenue and Customs: FTTTx 24 Jun 2019

INCOME TAX – Schedule 55 and 56 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return and a subsequent failure to pay tax on time – whether HMRC has proven failure – whether taxpayer had a reasonable excuse for her default – Permission to appeal out of time refused … Continue reading Witty v Revenue and Customs (Procedure : Other): FTTTx 18 Jun 2019

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – penalties ‘on hold’ during the course of a ‘voluntary arrangement’ – whether taxpayer had a reasonable excuse for his default – Permission to appeal out of time refused – appeal dismissed. Citations: … Continue reading Colville v Revenue and Customs: FTTTx 18 Jun 2019

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – reliance on agent – whether taxpayer had a reasonable excuse for her default – appeal dismissed. Citations: [2019] UKFTT 397 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 11 July … Continue reading Micu v Revenue and Customs: FTTTx 18 Jun 2019

INCOME TAX – penalty for failure to make returns – Schedule 55 of the Finance Act 2009 – whether special circumstances – whether proportionate – late appeal – appeal dismissed – penalties reduced Citations: [2019] UKFTT 402 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 10 July 2022; Ref: scu.639128

Income Tax/Corporation Tax : Penalty – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment returns on time – fixed penalties for late payment of tax – employer had inadvertently used incorrect PAYE code which generated an under collection of income tax – Appellant unaware that he was obliged … Continue reading Mahood v Revenue and Customs: FTTTx 7 Jun 2019

INCOME TAX – penalties for failing to file self-assessment returns in order to claim relief for expenses exceeding pounds 2,500 – whether the penalties under paragraphs 5 and 6 of Schedule 55 Finance Act 2009 in respect of one of the tax years of assessment were properly determined in the light of paragraph 17(3) of … Continue reading Butterworth v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 29 Aug 2018

Income Tax : Penalty – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – reliance on agent – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Citations: [2019] UKFTT 359 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Riley v Revenue and Customs: FTTTx 6 Jun 2019

Income Tax : Penalty for Late Payment – Schedule 56 of Finance Act 2009 – whether reasonable excuse – no – appeal dismissed Citations: [2019] UKFTT 355 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 07 July 2022; Ref: scu.638541

PENALTIES – fixed and daily penalties for failing to file a self-assessment return on time – whether the Respondents have established that the relevant penalty notices were delivered and complied with the requirements of Schedule 55 Finance Act 2009 – not in all cases – whether, in relation to the remaining penalties, a genuine belief … Continue reading Pearce v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 19 Jul 2018

PAYE – Failure to PAYE Returns and PAYE as due – penalties raised under Schedule 56 Finance Act 2009 – Reasonable Excuse – Appeal Dismissed Citations: [2014] UKFTT B1 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 June 2022; Ref: scu.525325

Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for late filing of self-assessment return – income received from car park investment scheme – Appellant resident in Malaysia – unaware of need to file return – informed by scheme promoter that income not taxable because within UK annual personal allowance – … Continue reading Fei Ling v Revenue and Customs: FTTTx 13 Nov 2020

INCOME TAX – individual tax return – late filing penalties under Schedule 55 Finance Act 2009 – application for permission to make a late appeal – Martland applied – Application dismissed Citations: [2020] UKFTT 458 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 29 May 2022; Ref: scu.656869

Income Tax – late payment penalty Finance Act 2009 Schedule 56 – Self-Assessment – reasonable excuse – no – special reduction – no – appeal dismissed Citations: [2014] UKFTT 68 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 22 May 2022; Ref: scu.521698