Jason McCaffrey v The Commissioners for HMRC
Decision date: 14 December 2022
Neutral citation: [2023] UKFTT 10 (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 £2,000 of Schedule 55 penalties for late self‑assessment returns for 2018–19 and 2019–20. The Tribunal found HMRC had issued digital notices and sent message alerts to the appellant's provided email, and that the appellant had no reasonable excuse or special circumstances for the late filings. The appeal was dismissed and the penalties 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
Where a taxpayer has elected paperless contact and HMRC sends message alerts to the email address provided, the taxpayer’s failure to read those digital communications does not, on the facts here, constitute a reasonable excuse for late filing; likewise, a taxpayer’s failure to take steps to clarify registration or filing requirements after contact from HMRC can undermine a claim of 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 contemporaneous HMRC telephone records may be preferred over an appellant’s unrecorded recollection when the appellant provides no contemporaneous note, and that prior familiarity with the self‑assessment process and past cancellation of penalties can be relevant when assessing whether a taxpayer ought to have acted.