Mr T J Fisher (T/a The Crispin) v Commissioners for Her Majesty's Revenue and Customs
Decision date: 11 April 2011
Neutral citation: [2011] UKFTT 235 (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
Mr Fisher ceased trading and did not file an employer's annual return by the due date; HMRC imposed an £800 fixed penalty. The tribunal found HMRC had given misleading or incomplete advice by omission which led Mr Fisher reasonably to believe no further filing was required, and that this constituted a "reasonable excuse" persisting through the default period. The appeal was allowed and the penalty set aside.
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: high
The tribunal held that where HMRC gives advice or assistance, that advice must be complete and accurate, and misleading or incomplete advice can amount to a "reasonable excuse" for failure to comply with filing obligations; additionally, "reasonable excuse" is an ordinary expression and does not require an exceptional event or circumstance.
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: high
No clear obiter dicta are identifiable from the notes beyond the tribunal's findings on the meaning of "reasonable excuse" and the duty on HMRC to ensure any advice given is complete.