Kite v Revenue & Customs [2012] UKFTT 640 (TC) (19 October 2012)

Kite v Revenue & Customs [2012] UKFTT 640 (TC) (19 October 2012)

Mr Kite did not have a reasonable excuse for his defaults that existed throughout the relevant periods of default. Notices and penalties were properly served and calculated. Appeals against self-assessment figures are not permissible. The appeals against surcharges, fixed penalties, and daily penalties are dismissed.

Citation
[2012] UKFTT 640 (TC)
Parties
Appellant: Christopher Kite; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
19 October 2012
Procedural Posture
Tax Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed and partially struck out
Legal Topics
Income Tax, Corporation Tax, Penalties, Surcharges, Reasonable Excuse, Self Assessment, Late Filing, Daily Penalties
Tax Law Income Tax Corporation Tax Penalties Surcharges Reasonable Excuse Self Assessment Late Filing +1 more

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Parties

Christopher Kite

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether appeal against fixed penalties is barred as return has not yet been filed
  2. 2 Whether appellant had a reasonable excuse for late filing and non-payment
  3. 3 Whether surcharges and penalties were correctly imposed and calculated

Ratio Decidendi

Mr Kite did not have a reasonable excuse for his defaults that existed throughout the relevant periods of default. Notices and penalties were properly served and calculated. Appeals against self-assessment figures are not permissible. The appeals against surcharges, fixed penalties, and daily penalties are dismissed.

Court Disposition

Appeal dismissed and partially struck out

Orders

  • Mr Kite's appeal against his self-assessment for income tax for 1998-99 and 1999-2000 is struck out.
  • Mr Kite's appeal against surcharges, fixed penalties, and daily penalties is dismissed.