M & J Plumbing v Commissioners for Her Majesty's Revenue and Customs
Decision date: 20 May 2011
Neutral citation: [2011] UKFTT 337 (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 case concerns an appeal against 31 fixed penalties imposed for late CIS returns for tax months July–December 2009. The Tribunal found the appellant had no reasonable excuse for the late submissions and, having regard to HMRC's mitigation of the total penalty from £3,100 to £1,900, held the reduced penalties were not disproportionate. The appeal was dismissed.
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
Contractors are responsible for timely submission of CIS returns (including nil returns) and late submission without a reasonable excuse permits imposition of fixed penalties; mitigation by HMRC does not automatically render such penalties disproportionate where no reasonable excuse is shown.
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 and considered proportionality authorities from other 2010 FTT decisions and observed HMRC administrative delay in issuing some penalty notices, but treated those matters as not amounting to a reasonable excuse in the present case.
Warning
Document contains duplicated text and formatting artefacts; some passages repeat earlier material. Notes contain duplicated text and formatting artefacts; the record may be materially incomplete.