Amber Awan v The Commissioners for HMRC
Decision date: 7 October 2024
Neutral citation: [2024] UKFTT 891 (TC)
Overall AI summary confidence: medium
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: medium
This appeal concerned late‑filing penalties under Schedule 55 FA 2009 for Mrs Awan’s 2021/22 self‑assessment return. The Tribunal held that her explanations (work/family commitments, prior HMRC conduct suggesting no return needed, and reliance on electronic notices being missed) did not amount to a reasonable excuse and that HMRC’s refusal to make a special reduction was not flawed. The appeal was dismissed and the penalties of £980 were upheld.
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
From the judgment as recorded in the notes, a taxpayer’s reliance on past instances where HMRC withdrew a filing requirement does not, by itself and without contacting HMRC before the filing date, constitute a reasonable excuse for failing to file after a notice to file has been issued; and where a taxpayer has agreed to paperless communications and HMRC has sent notices to the taxpayer’s online account and verified email, a failure to check the online account is not objectively 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: low
No clear obiter dicta are identified in the notes beyond emphasis that the penalty regime can apply even where no tax is payable and practical observations that taxpayers who opt into paperless contact should check their Personal Tax Account for communications.