This podcast discusses a case brought before the First-tier Tribunal Tax Chamber in the United Kingdom. The case involves a Mrs. O'Hare who was assessed for the higher income child benefit charge (HICBC) for several years. HMRC, the UK's tax authority, determined that Mrs. O'Hare was liable for the HICBC because her income exceeded the threshold, even though she did not file a self-assessment tax return. Mrs. O'Hare appealed the assessment, arguing that she was unaware of the HICBC and that HMRC had not adequately informed her about the charge. Ultimately, the Tribunal ruled against Mrs. O'Hare, upholding the HICBC assessment. The Tribunal determined that HMRC had met the legal requirements for making a valid discovery assessment and that Mrs. O'Hare's arguments regarding fairness and lack of awareness were not sufficient grounds for overturning the assessment.

Claire O'Hare v HMRC [2024] UKFTT 921 (TC)

This podcast discusses a legal decision from the First-tier Tribunal Tax Chamber in the United Kingdom. It concerns an appeal by Hayley Farmer against penalties imposed by HMRC for the late filing of a self-assessment tax return. The case examines whether the penalties were correctly imposed, whether Farmer had a reasonable excuse for the late filing, and whether HMRC's decision to uphold the penalties was flawed. The Tribunal found that Farmer had a reasonable excuse for the initial late filing penalty but not for the subsequent daily and six-month penalties. The Tribunal also determined that HMRC's decision to uphold the penalties was not flawed, thus upholding most of the penalties.

Hayley Farmer v HMRC [2024] UKFTT 790 (TC)

This podcast discusses a First-Tier Tribunal Tax Chamber decision regarding Mr. Yaqoobi's appeal against £1,600 in late filing penalties for his 2020/21 self-assessment tax return. The Tribunal found that Mr. Yaqoobi was legally required to file the return, despite his absence from the UK, and that his claimed reasons for late filing—ignorance of the law and lack of internet access abroad—did not constitute a reasonable excuse. The appeal was dismissed because Mr. Yaqoobi failed to attend the hearing and did not provide sufficient evidence to support his claims. The Tribunal upheld the penalties, concluding that his failure to file was not due to circumstances beyond his control. The decision includes a detailed analysis of the applicable laws and relevant case precedents.

Mohammed Muhsen Yaqoobi v HMRC [2024] UKFTT 1160 (TC)

The podcast concerns a First-Tier Tribunal Tax Chamber case, regarding Benjamin Hammant's late appeal against penalties for the late filing of his self-assessment tax return for the 2021/22 tax year. Mr. Hammant sought permission to appeal out of time, which HMRC opposed. The tribunal, led by Tribunal Judge Susan Turner and Member Susan Stott, considered the delay, the reasons for it, and the circumstances, referencing the Martland principles. Mr. Hammant argued he was unaware of the penalties because he did not check his online account, despite receiving email alerts. The tribunal ultimately refused Mr. Hammant's application, citing the seriousness of the delay, weaknesses in his appeal, and the importance of respecting statutory time limits. The document concludes by outlining the right to appeal the tribunal's decision.

Benjamin Hammant v HMRC [2025] UKFTT 00244 (TC)

This podcast discusses a First-tier Tribunal Tax Chamber decision concerning an appeal by David Ricketts against penalties for the late filing of his self-assessment tax return for the year ending April 2022. The tribunal considered whether Mr. Ricketts was required to file, if the penalties were correctly issued, and if he had a reasonable excuse for the delay. HMRC demonstrated that Mr. Ricketts was notified electronically to file and that the penalties were applied according to regulations. Mr. Ricketts argued he believed a return was unnecessary and cited his limited understanding of UK tax law and the system's complexity. The tribunal ultimately dismissed his appeal, concluding that a lack of familiarity with the tax system and reliance on his own assumptions did not constitute a reasonable excuse.

David Ricketts v HMRC [2025] UKFTT 422 (TC)

This podcast discusses a First-Tier Tribunal Tax Chamber decision document from the United Kingdom. It concerns an appeal by an individual against penalties imposed by His Majesty's Revenue and Customs (HMRC) for the late submission of a Self Assessment Tax Return. The document outlines the legal framework regarding tax return obligations and penalties, including provisions for reasonable excuse and late appeals. It details the specific facts of the case, including the appellant's history of filing, the circumstances surrounding the late filing, and the communication between the appellant and HMRC. The tribunal discusses and applies relevant case law regarding the admission of late appeals and the determination of a reasonable excuse.

New tracks tagged #self-assessment