Vella v Revenue & Customs [2014] UKFTT 385 (TC) (23 April 2014)

The appellant did not have a reasonable excuse for late payment as being busy and delegating payment did not meet the statutory threshold; the penalty was properly imposed and not disproportionate.

Citation: [2014] UKFTT 385 (TC)
Parties: Appellant: Karl Vella; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction: United Kingdom
Judgment Date: 23 April 2014
Procedural Posture: Income Tax Penalty Appeal / First Tier Tribunal Decision
Outcome: Appeal dismissed
Legal Topics: Income Tax, Late Payment Penalty, Reasonable Excuse, Disproportionate Penalty

Tax Law Income Tax Late Payment Penalty Reasonable Excuse Disproportionate Penalty

Case Brief

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Parties

Karl Vella

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

1 Whether the appellant had a reasonable excuse for late payment of income tax
2 Whether the penalty imposed was disproportionate

Ratio Decidendi

The appellant did not have a reasonable excuse for late payment as being busy and delegating payment did not meet the statutory threshold; the penalty was properly imposed and not disproportionate.

Court Disposition

Appeal dismissed

Orders

Penalty of £4,906.56 confirmed