Pelled v Revenue & Customs [2010] UKFTT 376 (TC) (12 August 2010)

Pelled v Revenue & Customs [2010] UKFTT 376 (TC) (12 August 2010)

The Tribunal held that the appellant did not have a reasonable excuse for late payment, as reliance on erroneous advice from a tax advisor does not meet the threshold, and subsequent carry back losses do not disturb a surcharge already assessed.

Citation
[2010] UKFTT 376 (TC)
Parties
Appellant: Adam Pelled; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
12 August 2010
Procedural Posture
Tax Appeal / First Tier Tribunal Determination Without Hearing
Outcome
Appeal dismissed
Legal Topics
Income Tax, Surcharge for Late Payment, Reasonable Excuse, Carry Back Losses
Tax Law Income Tax Surcharge for Late Payment Reasonable Excuse Carry Back Losses

Case Brief

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Parties

Adam Pelled

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Determination Without Hearing

Legal Issues

  1. 1 Whether erroneous advice by a tax advisor constitutes a reasonable excuse for late payment of tax under s.59C(2) TMA 1970
  2. 2 Whether subsequent carry back losses disturb a surcharge penalty already assessed

Ratio Decidendi

The Tribunal held that the appellant did not have a reasonable excuse for late payment, as reliance on erroneous advice from a tax advisor does not meet the threshold, and subsequent carry back losses do not disturb a surcharge already assessed.

Court Disposition

Appeal dismissed

Orders

  • Imposition of the surcharge confirmed