Mr A R Fairburn Representative partner in Mr A R Fairburn and Mr S A Fairburn t/a Mr Cobbler v Commissioners for Her Majesty's Revenue and Customs
Decision date: 3 November 2010
Neutral citation: [2010] UKFTT 536 (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 £100 penalties for late partnership returns for year ended 5 April 2008. The tribunal held that the blank paper partnership form served as a valid notice under s.12AA TMA, a partnership return was required (individual filings did not suffice), the paper return was filed late, and HMRC were entitled to require electronic filing via approved third‑party software and were not obliged to provide free software. The penalties were confirmed and the appeals dismissed.
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 operative ratio is that a blank paper partnership form can constitute the notice triggering the statutory duty to file under s.12AA TMA, and that regulations, HMRC directions and associated guidance may validly prescribe electronic filing by approved third‑party software without imposing on HMRC a duty to provide free software; late filing after the applicable deadlines therefore justified the penalties.
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 observed that even if HMRC had not adequately prescribed the electronic filing requirements, that would not have helped the appellants where the paper return was filed after the electronic filing deadline; and references to the Human Rights Act and the Taxpayers’ Charter did not establish a legal duty on HMRC to supply free software in these circumstances.