Assessor Analysis Services v Commissioners for Her Majesty's Revenue and Customs
Decision date: 29 October 2010
Neutral citation: [2010] UKFTT 529 (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
The First-tier Tribunal dismissed Assessor Analysis Services' appeal against two late‑filing penalties for the 2008–09 partnership return, holding the paper return was filed late and no reasonable excuse existed for the period of default. The appellants relied on intending to file online and not discovering until too late that third‑party software was required, but the Tribunal found the return and HMRC website clearly disclosed deadlines and software requirements and rejected claims of entrapment or inadequate disclosure. The penalties (two £100 penalties, one per partner) were confirmed.
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
The Tribunal’s decision rests on the proposition that where statutory filing deadlines and the requirement to use third‑party software for online partnership filing are plainly stated on the return and HMRC’s website, late paper filing attracts automatic penalties unless a reasonable excuse is established; failing to read clear information on the face of the return and website does not ordinarily constitute a reasonable excuse.
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 indicated that HMRC is under no obligation to issue reminders and that omission of reminder detail (for example reiterating software requirements) does not undermine the statutory position; it also suggested that the absence of tax payable on a return is not, by itself, a basis for excusing late filing.