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Penalty for late filing of personal tax return � whether there was a reasonable excuse lasting throughout the period of default � held no � appeal dismissed
The Tribunal determined the appeal on 16 th September 2014 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 22 nd May 2014 (with enclosures), and HMRC�s Statement of Case (with enclosures) received by the Tribunal on 22 nd June 2014.
By Notice of Appeal dated 22 May 2014, Mr Zia (�the Appellant�) appealed against the fixed penalty of �100, imposed under Paragraph 3 of Schedule 55 Finance Act 2009 for the late filing of his individual tax return for the year ended 5 April 2013.
A notice to file an individual tax return for the year ending 5 April 2013 was issued to the Appellant on 6 April 2013; the filing date was 31 October 2013 for a non-electronic return or 31 January 2014 if the return was filed online.
The Appellant�s return for the year ended 5 April 2013 was received by HMRC on 28 February 2014.
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