Mr C Runham & Ms C Naramore v Commissioners for Her Majesty's Revenue and Customs
Decision date: 17 January 2011
Neutral citation: [2011] UKFTT 55 (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 a £100 penalty for late filing of an SDLT1 return after a property purchase on 19 March 2010. The Tribunal found the appellants' solicitors had posted a completed SDLT1 and cheque on 19 March, that the documents were likely lost in the post, and that the appellants promptly resubmitted electronically and paid on 7 May 2010. The Tribunal allowed the appeal and quashed the penalty and associated interest.
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 return is despatched at such a time and in such a manner that it was reasonable to expect receipt by HMRC, loss in the post can constitute a "reasonable excuse" for late filing; once that excuse ceases, promptly resubmitting electronically and paying may satisfy the statutory requirement of acting without unreasonable delay.
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 it is not bound by HMRC's internal guidance on "reasonable excuse" and preferred to assess conduct against that of a prudent person exercising reasonable foresight and due diligence; it also regarded VAT jurisprudence and provisions as persuasive guidance in interpreting "reasonable excuse" where direct authority on SDLT was lacking.
Warning
This chunk contains duplicated passages and formatting errors copied from the decision text. This summary is based on extracted notes that include duplicated passages and formatting errors; the notes may be materially incomplete.