Nightingale v Revenue & Customs [2011] UKFTT 400 (TC) (21 June 2011)

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. Difficulties in communication with HMRC did not amount to a reasonable excuse for failing to pay by the deadline. The surcharge is confirmed.

Citation
[2011] UKFTT 400 (TC)
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 (tax), Determination on Papers
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Default Surcharge, Reasonable Excuse
Tax Law Income Tax Self Assessment Default Surcharge Reasonable Excuse

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 1 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Dean Nightingale

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Surcharge Appeal / First Tier Tribunal (tax), Determination on Papers

Legal Issues

  1. 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. Difficulties in communication with HMRC did not amount to a reasonable excuse for failing to pay by the deadline. The surcharge is confirmed.

Court Disposition

Appeal dismissed

Orders

  • Surcharge of £120.58 for late payment of 2008-09 income tax liability is confirmed.