Cohen v Revenue and Customs (INCOME TAX - Late payment of tax) [2024] UKFTT 707 (TC) (26 July 2024)
The appellant's timely but mistaken use of the wrong appeal form constituted a good reason for the delay; the confusion regarding payment deadlines was objectively reasonable given his circumstances and HMRC's webchat advice; the penalty was set aside as the appellant had a reasonable excuse for late payment.
- Citation
- [2024] UKFTT 707 (TC)
- Parties
- Appellant: Hadleigh Cohen; Respondents: The Commissioners for His Majesty's Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 26 July 2024
- Procedural Posture
- Income Tax Appeal / Judgment on Late Appeal and Substantive Penalty Appeal
- Outcome
- Appeal allowed
- Legal Topics
- Income Tax, Late Payment Penalty, Reasonable Excuse, Electronic Communications, Appeal Procedure
Case Brief
Summary, issues, holding and outcome
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Parties
Hadleigh Cohen
Appellant
The Commissioners for His Majesty's Revenue and Customs
Respondents
Procedural Posture
Income Tax Appeal / Judgment on Late Appeal and Substantive Penalty Appeal
Legal Issues
- 1 Whether the late appeal should be admitted
- 2 Whether the penalty for late payment of tax was correctly issued
- 3 Whether the appellant had a reasonable excuse for late payment
Ratio Decidendi
The appellant's timely but mistaken use of the wrong appeal form constituted a good reason for the delay; the confusion regarding payment deadlines was objectively reasonable given his circumstances and HMRC's webchat advice; the penalty was set aside as the appellant had a reasonable excuse for late payment.
Court Disposition
Appeal allowed
Orders
- Late appeal admitted
- Penalty for late payment set aside
Full Case Text
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