David Ricketts v The Commissioners for HMRC
Decision date: 9 April 2025
Neutral citation: [2025] UKFTT 422 (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 whether Schedule 55 penalties for late electronic self-assessment filing for the year to 5 April 2022 were properly imposed on Mr Ricketts. The Tribunal found he had validly consented to paperless communications, was validly notified, filed on 20 June 2023 after the 31 January 2023 deadline, and failed to establish a reasonable excuse. The appeal was dismissed and the initial and daily penalties 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: high
Where a taxpayer has validly consented to electronic (paperless) communications and has been validly notified to file, the requirement to file is established; if a return is filed late and HMRC properly issues penalties under Schedule 55, those penalties stand unless the taxpayer proves a reasonable excuse and did not unreasonably delay 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 indicated that lack of familiarity with the UK tax system, inability to afford professional help, or a belief that HMRC already held the information are unlikely, by themselves, to constitute a reasonable excuse absent exceptional supporting evidence; and noted that taxpayers with financial difficulty may have other remedies (such as payment arrangements) outside the Tribunal's role.