Mr Alan Thomas Davies v Commissioners for Her Majesty's Revenue and Customs
Decision date: 9 May 2011
Neutral citation: [2011] UKFTT 303 (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 addressed a £100 penalty for a late CIS return said to be received by HMRC on 22 June 2010, while the appellant maintained he posted the return (and a cheque) on 15 June 2010 after weighing and franking at the village post office. The Tribunal accepted the appellant's account, treating post office staff evidence as independent corroboration and finding it inherently improbable he would have posted the cheque but not the return, so a postal delay amounted to a reasonable excuse. The penalty was quashed and the appeal allowed.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: medium
Where a taxpayer personally posts a return, has the envelope weighed/franked at the post office, and there is independent corroborative evidence (such as post office staff evidence and contemporaneous facts like the cheque clearing), a postal delay can constitute a reasonable excuse for late filing even in the absence of formal proof of posting.
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 judgment notes it is reasonable to expect taxpayers on notice from prior warnings to obtain proof of posting in postal-delay cases, and that next-day delivery is not guaranteed even when using large-letter postage; these observations were offered as guidance rather than essential to the decision.
Warning
- Chunk contains duplicated text and repeated passages; some paragraphs are verbatim repetitions. Notes contain duplicated and repeated passages; some material may be incomplete.