Denise Howarth v The Commissioners for HMRC
| Judge | Mrs |
| Judgment Date | 01 May 2025 |
| Neutral Citation | [2025] UKFTT 499 (TC) |
| Year | 2025 |
| Court | First-tier Tribunal (Tax Chamber) |
| Counsel | For |
| Date | 01 May 2025 |
Neutral Citation: [2025] UKFTT 00499 (TC)
Case Number: TC09508
FIRST-TIER TRIBUNAL
TAX CHAMBER
[By remote video hearing]
Appeal reference: TC/2024/03940/V
Keywords: Self Assessment Tax Return; Failure to submit on time; Penalties; Schedule 55;
Reasonable Excuse; Electronic Communications; Late appeals
Heard on: 31 March 2025
Judgment date: 1 May 2025
Before
TRIBUNAL JUDGE KEITH GORDON
MRS SONIA GABLE
Between
DENISE HOWARTH
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant:The Appellant in person
For the Respondents: Miss Nicola Shardlow, litigator of HM Revenue and Customs’
Solicitor’s Office
DECISION
INTRODUCTION
1.The form of the hearing was V (video), conducted via Microsoft Teams. The
documents to which we were referred are:
(1)a 127-page bundle of documents;
(2)a 247-page bundle of authorities; and
(3)a 34-page submission from HMRC, headed “statement of reasons”.
2. Prior notice of the hearing had been published on the gov.uk website, with information
about how representatives of the media or members of the public could apply to join the
hearing remotely in order to observe the proceedings. As such, the hearing was held in public.
3.Although, at the end of the hearing, the parties agreed to a summary decision notice in
accordance with rule 35(3)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber)
Rules 2009, Miss Shardlow notified the Tribunal within 48 hours that she would prefer to
receive a full decision notice in accordance with rule 35(3)(b). We appreciate her prompt
notification to the Tribunal which was expressly intended to reduce the risk of any
duplication of effort at the Tribunal’s end.
OVERVIEWOFTHECASE
4.The Appellant appeals against penalties (totalling £1,600) imposed on her in relation to
the submission of her tax return for the 2020-21 tax year, which the Respondents (HMRC)
say was submitted late. However, there was also a preliminary issue to be addressed as the
Appellant was late in appealing against the penalties and the Tribunal had to decide whether
or not to admit her appeals.
5.As announced to the parties at the end of the hearing, we decided:
(1)to admit the late appeals; and
(2)to allow those appeals.
THELEGISLATIVESCHEME
6.The obligation for an individual to submit a tax return is found in the Taxes
Management Act 1970 (TMA), section 8. So far as is relevant for the purpose of this appeal,
that section reads:
(1) For the purpose of establishing the amounts in which a person is
chargeable to income tax and capital gains tax for a year of assessment, and
the amount payable by him by way of income tax for that year, he may be
required by a notice given to him by an officer of the Board–
(a) to make and deliver to the officer, a return containing such information as
may reasonably be required in pursuance of the notice, and
(b) to deliver with the return such accounts, statements and documents,
relating to information contained in the return, as may reasonably be so
required.
(1D) A return under this section for a year of assessment (Year 1) must be
delivered–
(a) in the case of a non-electronic return, on or before 31st October in Year
2, and
(b) in the case of an electronic return, on or before 31st January in Year 2.
1
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