Fitzpatrick v Revenue & Customs [2010] UKFTT 241 (TC) (26 May 2010)

Fitzpatrick v Revenue & Customs [2010] UKFTT 241 (TC) (26 May 2010)

The Tribunal held that Mr Fitzpatrick’s misunderstanding did not amount to a reasonable excuse because HMRC did not actively mislead him and he materially contributed to the misunderstanding by failing to read correspondence carefully and not consulting available guidance. The surcharge was therefore properly imposed.

Citation
[2010] UKFTT 241
Parties
Appellant: Anthony Fitzpatrick; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
26 May 2010
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Surcharge for Late Payment, Reasonable Excuse
Tax Law Income Tax Self Assessment Surcharge for Late Payment Reasonable Excuse

Case Brief

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Parties

Anthony Fitzpatrick

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether misunderstanding in conversations with HMRC constitutes a reasonable excuse for late payment of tax surcharge

Ratio Decidendi

The Tribunal held that Mr Fitzpatrick’s misunderstanding did not amount to a reasonable excuse because HMRC did not actively mislead him and he materially contributed to the misunderstanding by failing to read correspondence carefully and not consulting available guidance. The surcharge was therefore properly imposed.

Court Disposition

Appeal dismissed

Orders

  • Surcharge of £149.71 confirmed and imposed on Mr Fitzpatrick