Anwar v Revenue & Customs [2010] UKFTT 213 (TC) (11 May 2010)

Anwar v Revenue & Customs [2010] UKFTT 213 (TC) (11 May 2010)

The Tribunal found Mr Anwar was not misled by HMRC and did not have a reasonable excuse for late payment, as information about surcharges was available and he had the opportunity to pay on time.

Citation
[2010] UKFTT 213 (TC)
Parties
Appellant: Amir Anwar; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
11 May 2010
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Late Payment Surcharge, Reasonable Excuse
Tax Law Income Tax Late Payment Surcharge Reasonable Excuse

Case Brief

Summary, issues, holding and outcome

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Parties

Amir Anwar

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant was misled by HMRC regarding the imposition of the surcharge
  2. 2 Whether being misled amounts to a reasonable excuse for late payment

Ratio Decidendi

The Tribunal found Mr Anwar was not misled by HMRC and did not have a reasonable excuse for late payment, as information about surcharges was available and he had the opportunity to pay on time.

Court Disposition

Appeal dismissed