Troup Curtis & Co Ltd v Commissioners for Her Majesty's Revenue and Customs
Decision date: 15 March 2011
Neutral citation: [2011] UKFTT 170 (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
Troup Curtis & Co Ltd appealed a £100 flat-rate penalty for filing its company tax return 11 days late. The tribunal found no reasonable excuse that persisted throughout the default period and rejected the company's claim of a telephone assurance; it held the Extra Statutory Concession B46 ran only until 7 January 2010 and did not cover the return received on 11 January 2010. The appeal was dismissed and the penalty 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
The tribunal applied the ordinary meaning of "reasonable excuse," requiring that any reasonable excuse exist throughout the whole period of default, and upheld that ESC B46 provides an extra period only until the end of the last business day within seven working days after the filing date (here, 7 January 2010), not extending statutory filing deadlines.
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 notes indicate the tribunal observed that ESC B46 exists to cover brief postal delays and that HMRC may accept returns posted and received within the concession period, while emphasising that the concession is not a statutory extension of filing dates.