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

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

Mr Metelerkamp did not have a reasonable excuse for late payment of tax. The repayment by HMRC was triggered by his own actions, ignorance of the statutory deadline is not a reasonable excuse, and neither family illness nor alleged non-receipt of statements justified the delay. The surcharge is confirmed.

Citation
[2012] UKFTT 171 (TC)
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) / Decision on Appeal Against Surcharge for Late Payment of Tax
Outcome
Appeal dismissed
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

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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) / Decision on Appeal Against Surcharge for Late Payment of Tax

Legal Issues

  1. 1 Whether HMRC’s repayment of payment on account constituted a reasonable excuse for late payment of tax
  2. 2 Whether family member’s illness constituted a reasonable excuse for late payment of tax

Ratio Decidendi

Mr Metelerkamp did not have a reasonable excuse for late payment of tax. The repayment by HMRC was triggered by his own actions, ignorance of the statutory deadline is not a reasonable excuse, and neither family illness nor alleged non-receipt of statements justified the delay. The surcharge is confirmed.

Court Disposition

Appeal dismissed

Orders

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