First-tier Tribunal (Tax)

[2010] UKFTT 512 (TC)

TC00767

Appeal number: TC/2010/03843

Penalty for late payment under s.8 TMA 1970

FIRST-TIER TRIBUNAL

TAX

DIERDRE NEVILLE-JONES Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY’S

REVENUE AND CUSTOMS Respondents

TRIBUNAL: MISS J C GORT (Judge)

The Tribunal determined the appeal on 11 August without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 (default paper cases) having first read the Notice of Appeal dated 15 April 2010,  and HMRC’s Statement of Case submitted on 21 June 2010.

© CROWN COPYRIGHT 2010

DECISION

1.       There is no properly constituted appeal before the Tribunal.

2. This purports to be an appeal against a first fixed penalty imposed under S.8 Taxes Management Act 1970 (“TMA”) because of the late payment of tax due for the year ending 5 April 2009. To date no return has been filed. The amount is £100. A penalty notice was issued by HMRC on 16 February 2010. No appeal was received by HMRC against their decision. A Notice of Appeal was filed with the Tribunal on 15 April 2010 with reasons and an application for permission to appeal out of time was made. Subsequently HMRC wrote to the Appellant on 25 May 2010 asking various questions but the Appellant has not replied to that letter. In the Statement of Case HMRC contend that the Tribunal has no jurisdiction to rule in this matter. Whilst this is technically correct, the Appellant was not informed of the position in HMRC’s letter of 25 May. With the bundle of documents submitted there are a number of e-mails from or on behalf of the Appellant who is in Sri Lanka. The Appellant in her appeal refers to being in Sri Lanka for the last 2 years and to there being problems with the post. She also states that she received a notice dated 26 May 2009 stating that she had nothing to pay with respect to the tax year 08/09. She appears to have been unaware that she was nonetheless obliged to file a nil return. In the circumstances the approach of HMRC whilst correct in law appears harsh.

3. This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party.  The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.

MISS J C GORT

TRIBUNAL JUDGE

RELEASE DATE: 21 October 2010