William Archer v The Commissioners For His Majesty’s Revenue And Customs

William Archer v The Commissioners For His Majesty’s Revenue And Customs

The appellant did not have a reasonable excuse for non-payment of tax throughout the period of default. While the existence of judicial review proceedings and interim relief provided a reasonable excuse up to the dismissal of the appeal by the Court of Appeal, the appellant’s continued non-payment after that point, and his delay in payment until June 2018, was unreasonable. The appeal was therefore dismissed.

Parties
Appellant: William Archer; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 September 2024
Procedural Posture
Civil Appeal (tax Surcharge) / Court of Appeal Second Appeal
Outcome
Appeal dismissed
Legal Topics
Reasonable Excuse for Non Payment of Tax, Judicial Review of Closure Notices, Accelerated Payment Notices (apns), Surcharges and Penalties, Postponement of Tax Payment
Tax Law Administrative Law Reasonable Excuse for Non Payment of Tax Judicial Review of Closure Notices Accelerated Payment Notices (apns) Surcharges and Penalties Postponement of Tax Payment

Case Brief

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Parties

William Archer

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Civil Appeal (tax Surcharge) / Court of Appeal Second Appeal

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for non-payment of tax under section 59C(9) of the Taxes Management Act 1970
  2. 2 Whether the existence of judicial review proceedings and related interim relief constituted a reasonable excuse for non-payment
  3. 3 Whether subjective evidence of the taxpayer’s belief was required to establish reasonable excuse

Ratio Decidendi

The appellant did not have a reasonable excuse for non-payment of tax throughout the period of default. While the existence of judicial review proceedings and interim relief provided a reasonable excuse up to the dismissal of the appeal by the Court of Appeal, the appellant’s continued non-payment after that point, and his delay in payment until June 2018, was unreasonable. The appeal was therefore dismissed.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.