Davies v Revenue & Customs [2011] UKFTT 133 (TC) (22 February 2011)

Davies v Revenue & Customs [2011] UKFTT 133 (TC) (22 February 2011)

The appellant did not act as a prudent taxpayer would have in the circumstances, failed to prioritise securing funds, and did not alert HMRC to his difficulties in a timely manner. Therefore, he did not have a reasonable excuse for late payment, and the penalty must be confirmed.

Citation
[2011] UKFTT 133
Parties
Appellant: Michael Davies; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 February 2011
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision on Papers
Outcome
Appeal dismissed
Legal Topics
Income Tax, Late Payment Penalty, Reasonable Excuse, Surcharge
Tax Law Income Tax Late Payment Penalty Reasonable Excuse Surcharge

Case Brief

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Parties

Michael Davies

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision on Papers

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of tax under the relevant tax legislation

Ratio Decidendi

The appellant did not act as a prudent taxpayer would have in the circumstances, failed to prioritise securing funds, and did not alert HMRC to his difficulties in a timely manner. Therefore, he did not have a reasonable excuse for late payment, and the penalty must be confirmed.

Court Disposition

Appeal dismissed

Orders

  • Penalty of ₤6,709.15 for late payment of tax confirmed