Turpin v Revenue & Customs [2013] UKFTT 712 (TC) (28 November 2013)

Turpin v Revenue & Customs [2013] UKFTT 712 (TC) (28 November 2013)

The appellant did not have a reasonable excuse for late payment as her self-assessment account and reference numbers were available since 1996, and payment was not made until 21 June 2012. The Tribunal has no jurisdiction to consider proportionality or fairness of the penalty.

Citation
[2013] UKFTT 712
Parties
Appellant: Anna Turpin; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
28 November 2013
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing
Outcome
Appeal dismissed
Legal Topics
Capital Gains Tax, Late Payment Penalty, Reasonable Excuse, Proportionality of Penalty
Tax Law Capital Gains Tax Late Payment Penalty Reasonable Excuse Proportionality of Penalty

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Parties

Anna Turpin

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of capital gains tax
  2. 2 Whether the penalty imposed was disproportionate or unfair

Ratio Decidendi

The appellant did not have a reasonable excuse for late payment as her self-assessment account and reference numbers were available since 1996, and payment was not made until 21 June 2012. The Tribunal has no jurisdiction to consider proportionality or fairness of the penalty.

Court Disposition

Appeal dismissed