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. He received adequate notice and guidance, and his explanations did not amount to a reasonable excuse. Penalties were correctly imposed and calculated under Schedules 55 and 56 of the Finance Act 2009. No special circumstances justified reduction of penalties.

Citation
[2023] UKFTT 369 (TC)
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 (first Tier Tribunal, Tax Chamber) / Full Decision After Remote Video Hearing
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 (first Tier Tribunal, Tax Chamber) / Full Decision After Remote Video Hearing

Legal Issues

  1. 1 Whether the appellant was in default of statutory obligations to file tax returns and pay tax for HICBC
  2. 2 Whether reasonable excuse for late filing/payment was established
  3. 3 Whether penalties were correctly imposed and calculated

Ratio Decidendi

The appellant was in default of statutory obligations to file tax returns and pay tax for the relevant years. He received adequate notice and guidance, and his explanations did not amount to a reasonable excuse. Penalties were correctly imposed and calculated under Schedules 55 and 56 of the Finance Act 2009. No special circumstances justified reduction of penalties.

Court Disposition

Appeal dismissed

Orders

  • Penalties upheld in the amount of £2,154.00, excluding cancelled daily penalties for 2017-18
  • Matter remitted to HMRC to ensure correct penalty amount