Mohammed Muhsen Yaqoobi v The Commissioners for HMRC
Decision date: 24 December 2024
Neutral citation: [2024] UKFTT 1160 (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 challenged £1,600 of Schedule 55 late filing penalties for the 2020/21 self-assessment return. The Tribunal found the notice to file was properly served at the appellant's last known UK address, that he was therefore legally required to file, and that he had no reasonable excuse for the 375-day late filing. HMRC's refusal to reduce penalties for special circumstances was upheld and 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
A notice sent by post to a person's last known UK address which is not returned as undelivered may be treated as properly served and therefore creates the statutory obligation to file; where a taxpayer with prior filing history fails to notify HMRC of changed circumstances and could have made reasonable enquiries or arrangements, ignorance or difficulties arising from living abroad (including lack of internet or postal arrangements) do not constitute a reasonable excuse for late filing.
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 observed that foreseeable difficulties of living abroad (such as arranging for post or internet access) are matters a diligent taxpayer should manage and that reliance on third parties (for example tenants handling mail) will not normally amount to a reasonable excuse unless the taxpayer took reasonable care to avoid the failure.