Cooke v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge - Failure to notify liability) [2023] UKFTT 369 (TC) (11 April 2023)

Cooke v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge - Failure to notify liability) [2023] UKFTT 369 (TC) (11 April 2023)

The appellant was in default of statutory obligations to file tax returns and pay tax for the relevant years. Penalties were correctly imposed under Schedules 55 and 56 of the Finance Act 2009. The appellant failed to establish a reasonable excuse or special circumstances. Appeal dismissed.

Citation
[2023] UKFTT 369
Parties
Appellant: Benjamin Simon Alan Cooke; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
11 April 2023
Procedural Posture
Income Tax Appeal Penalty Assessment / First Tier Tribunal (tax Chamber) Full Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, High Income Child Benefit Charge, Self Assessment, Late Filing Penalties, Late Payment Penalties, Reasonable Excuse, Special Circumstances
Tax Law Income Tax High Income Child Benefit Charge Self Assessment Late Filing Penalties Late Payment Penalties Reasonable Excuse Special Circumstances

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Parties

Benjamin Simon Alan Cooke

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal Penalty Assessment / First Tier Tribunal (tax Chamber) Full Decision

Legal Issues

  1. 1 Whether the appellant was in default of a statutory obligation to file tax returns and pay tax for the relevant years
  2. 2 Whether the penalties for late filing and late payment were correctly imposed under Schedules 55 and 56 of the Finance Act 2009
  3. 3 Whether the appellant had a reasonable excuse for the defaults

Ratio Decidendi

The appellant was in default of statutory obligations to file tax returns and pay tax for the relevant years. Penalties were correctly imposed under Schedules 55 and 56 of the Finance Act 2009. The appellant failed to establish a reasonable excuse or special circumstances. Appeal dismissed.

Court Disposition

Appeal dismissed

Orders

  • Penalties upheld in the sum of £2,154.00, excluding cancelled daily penalties for 2017-18
  • Correct amount of penalties remitted to HMRC for enforcement