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, failed to prioritise securing funds in a timely manner, and did not alert HMRC to his difficulties. Therefore, he did not have a reasonable excuse for late payment, and the penalty is confirmed.

Citation
[2011] UKFTT 133 (TC)
Parties
Appellant: Michael Davies; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 February 2011
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing
Outcome
Appeal dismissed
Legal Topics
Income Tax, Late Payment Penalty, Reasonable Excuse
Tax Law Income Tax Late Payment Penalty Reasonable Excuse

Case Brief

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Parties

Michael Davies

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing

Legal Issues

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

Ratio Decidendi

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

Court Disposition

Appeal dismissed

Orders

  • Penalty of ₤6,709.15 confirmed