A & C Akin v Commissioners for Her Majesty's Revenue and Customs
Decision date: 4 May 2011
Neutral citation: [2011] UKFTT 291 (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
The partners of USA Fried Chicken appealed penalties for late filing the 2008/09 partnership return, claiming attempts to file online failed because third‑party software was required and that their agent was responsible. The Tribunal found the paper filing option remained available and that ignorance of the online software requirement and reliance on an agent did not constitute a "reasonable excuse" under the TMA. The appeal was dismissed and the fixed penalties were 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
The Tribunal’s ratio is that a taxpayer’s lack of awareness of technical requirements for online filing, and blaming an agent, do not amount to a reasonable excuse for late filing; taxpayers retain responsibility for meeting filing obligations and for using available alternatives such as submitting a paper return.
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 comments that an HMRC letter sent after penalties, generally referring to outstanding returns, does not mean filing deadlines are indefinite, and that while inability to afford software may be sympathetic, it does not excuse failing to use the paper alternative.