Metelerkamp v Revenue & Customs [2012] UKFTT 171 (TC) (06 March 2012)

Metelerkamp v Revenue & Customs [2012] UKFTT 171 (TC) (06 March 2012)

The appellant did not have a reasonable excuse for late payment of tax as the repayment by HMRC was caused by his own actions, he was or should have been aware of the statutory deadline for payment following amendment, and his family circumstances did not prevent him from fulfilling his tax obligations. The surcharge was therefore confirmed.

Citation
[2012] UKFTT 171
Parties
Appellant: Charles Roger Metelerkamp; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
06 March 2012
Procedural Posture
Tax Appeal (first Tier Tribunal) / Final Decision on Appeal Against Surcharge for Late Payment of Tax
Outcome
Appeal dismissed; surcharge confirmed.
Legal Topics
Income Tax, Surcharge for Late Payment, Reasonable Excuse, Self Assessment Amendment
Tax Law Income Tax Surcharge for Late Payment Reasonable Excuse Self Assessment Amendment

Case Brief

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Parties

Charles Roger Metelerkamp

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal) / Final Decision on Appeal Against Surcharge for Late Payment of Tax

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of tax following an amendment to his self-assessment return
  2. 2 Whether HMRC's repayment of a payment on account constituted a reasonable excuse
  3. 3 Whether family member’s illness constituted a reasonable excuse

Ratio Decidendi

The appellant did not have a reasonable excuse for late payment of tax as the repayment by HMRC was caused by his own actions, he was or should have been aware of the statutory deadline for payment following amendment, and his family circumstances did not prevent him from fulfilling his tax obligations. The surcharge was therefore confirmed.

Court Disposition

Appeal dismissed; surcharge confirmed.

Orders

  • Surcharge of £2,711.83 for late payment of tax is confirmed.