Manor House Surgery (Glossop and Hadfield) v Commissioners for Her Majesty's Revenue and Customs
Decision date: 11 April 2011
Neutral citation: [2011] UKFTT 236 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned two £100 flat-rate penalties for filing SDLT1 returns 20 days late after an agent's computer/system error prevented online submission. The First-tier Tribunal found there was no reasonable excuse—no exceptional event had prevented filing by the deadline—and upheld both penalties, noting the absence of tax liability did not affect liability for the flat-rate penalties.
Ratio decidendi
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AI confidence in this ratio decidendi summary: high
A failure in an agent’s systems that is not identified and checked promptly does not necessarily constitute a reasonable excuse for late filing of SDLT returns; flat-rate penalties under Schedule 10 apply where returns are submitted outside the filing period and are not negated by there being no tax due.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The Tribunal noted that successful online submission immediately issues the land transaction certificate, so checking for that certificate might have revealed the error earlier, and that purchasers retain an obligation to ensure timely submission even when using agents.
Warning
The chunk is repetitive and contains duplicated passages, but the material facts and decision are consistent.