Nightingale v Revenue & Customs [2011] UKFTT 400 (TC) (21 June 2011)
The appellant knew, no later than 2 February 2010, that the outstanding tax would not be collected through his PAYE code and was required to pay it directly. Difficulties in communication with HMRC after this date did not constitute a reasonable excuse for failing to pay by the deadline. The appeal was therefore dismissed and the surcharge confirmed.
- Citation
- [2011] UKFTT 400
- Parties
- Appellant: Dean Nightingale; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 21 June 2011
- Procedural Posture
- Income Tax Surcharge Appeal / First Tier Tribunal Determination Without Hearing
- Outcome
- Appeal dismissed
- Legal Topics
- Income Tax, Self Assessment, Late Payment Surcharge, Reasonable Excuse
Case Brief
Summary, issues, holding and outcome
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Parties
Dean Nightingale
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Income Tax Surcharge Appeal / First Tier Tribunal Determination Without Hearing
Legal Issues
- 1 Whether the appellant had a reasonable excuse for late payment of income tax liability for 2008-09
Ratio Decidendi
The appellant knew, no later than 2 February 2010, that the outstanding tax would not be collected through his PAYE code and was required to pay it directly. Difficulties in communication with HMRC after this date did not constitute a reasonable excuse for failing to pay by the deadline. The appeal was therefore dismissed and the surcharge confirmed.
Court Disposition
Appeal dismissed
Orders
- Surcharge of £120.58 for late payment of 2008-09 income tax liability confirmed
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