Nicholas Paul South & Helen South t/a Nick South Carpentry & Joinery v Commissioners for Her Majesty's Revenue and Customs
Decision date: 4 January 2011
Neutral citation: [2011] UKFTT 34 (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 £100 penalties each for late filing of the 2008/09 partnership tax return. The Tribunal found HMRC had validly given notice by posting the return to the partnership's last known address, the paper return received on 31 January 2010 was 92 days late, and the appellants had no reasonable excuse (their agents' lack of the UTR did not excuse lateness). The appeal was dismissed and the penalties 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: high
Service or notice required by the statutory provisions is satisfied by posting to the taxpayer's last known address; actual non-receipt of the posted notice does not invalidate the statutory notice and thus does not preclude imposition of penalties, although non-receipt may be relevant when considering 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 (obiter) that taxpayers who appoint agents remain responsible for ensuring agents have necessary information (such as the UTR) and should take reasonable steps if problems arise; and that HMRC guidance about sympathetic consideration where UTRs are missing does not alter the statutory requirement for returns to include correct UTRs.