Islam v Revenue & Customs (INCOME TAX/CORPORATION TAX : penalty for late filing of tax return and late payment of tax)

INCOME TAX � penalty for late filing of tax return and late payment of tax � reasonable excuse � difficulties contacting accountant � no reasonable excuse � Schedule 55, Finance Act 2009 � appeal dismissed

This is an appeal against HMRC's late filing and late payment penalties as follows:

February 2018���� Late filing penalty������������������ �100 22 May 2018����������� Daily penalty���������������� �170 22 May 2018����������� Late payment penalty��� �2610

Mr Islam requested a review by HMRC of the penalties. The review decision was to uphold the penalties, and this decision was communicated to Mr Islam in a decision letter dated 5 September 2018. Mr Islam now appeals against that decision letter.

We had before us a bundle of documents prepared by HMRC. Included in the bundle was correspondence from Mr Islam's agent setting out Mr Islam's grounds for appeal. These were also set out in the Notice of Appeal.