Mr Martin Currier v Commissioners for Her Majesty's Revenue and Customs

Decision date: 8 July 2010

Neutral citation: [2010] UKFTT 322 (TC)

Overall AI summary confidence: medium

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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

Mr Currier appealed penalties imposed for late submission of employer returns (P35 without accompanying P14). The tribunal found he did not have a reasonable excuse for failing to include the P14 and dismissed his appeal, upholding two statutory £100 penalties. The tribunal also rejected the argument that HMRC’s delay in returning an incomplete P35 excused the late filing. The penalties stood and the decision noted routes for set-aside or appeal permission.

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 that a taxpayer’s prior experience and awareness of filing obligations is relevant to deciding whether there was a reasonable excuse, and that HMRC’s delay in returning an incomplete form does not by itself constitute a reasonable excuse where the taxpayer had the responsibility and opportunity to obtain and submit the required form; accordingly statutory penalties prescribed by the legislation were payable.

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 judgment contains dicta suggesting that a taxpayer uncertain about completing statutory returns could and perhaps should obtain professional assistance, and that HMRC are not obliged to respond quickly and may assume submitted forms are correct; these observations were not necessary to the decision.

Warning

Chunk contains repeated passages and some duplication. Chunk contains repeated passages and some duplication; notes may be incomplete.

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