G T Plasterers v Commissioners for Her Majesty's Revenue and Customs
Decision date: 7 September 2010
Neutral citation: [2010] UKFTT 492 (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 244 late-filing CIS contractor-return penalties for periods between 5 Oct 2007 and 5 Nov 2009, totalling £27,000. The appellant had delayed registration after a partner’s death and argued stress and HMRC’s failure to issue returns provided a reasonable excuse. The Tribunal rejected those arguments, holding the taxpayer retained the primary obligation to register and file and dismissing the appeal. 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
The Tribunal’s ratio is that taxpayers retain the primary legal obligation to register for the CIS and to submit monthly returns; neither personal stress/bereavement nor HMRC’s non-issuance of return forms necessarily constitute a reasonable excuse for late filing where the taxpayer had sufficient time and means to ascertain and comply with the statutory duties.
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 obiter that receiving many penalty notices at once is regrettable but does not render the penalties unreasonable where the taxpayer had not registered, and that remedial filing after notification does not retrospectively establish a reasonable excuse for earlier non-compliance.