Mackey v Revenue & Customs [2011] UKFTT 500 (TC) (25 July 2011)

Mackey v Revenue & Customs [2011] UKFTT 500 (TC) (25 July 2011)

The Tribunal found that the appellant had no reasonable excuse for late payment, as he failed to notify HMRC of his address change and did not submit his return in time for the underpayment to be coded out. The surcharges were validly imposed under the relevant statutory provisions.

Citation
[2011] UKFTT 500
Parties
Appellant: Michael Mackey; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
25 July 2011
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
VAT Penalties, Surcharge for Late Payment, Reasonable Excuse, Self Assessment, PAYE Coding
Tax Law VAT Penalties Surcharge for Late Payment Reasonable Excuse Self Assessment PAYE Coding

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 2 Authorities cited 4 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

Michael Mackey

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of tax for the year ending 05 April 2009
  2. 2 Whether surcharges imposed under s.59C(2) & (3) TMA 1970 were valid

Ratio Decidendi

The Tribunal found that the appellant had no reasonable excuse for late payment, as he failed to notify HMRC of his address change and did not submit his return in time for the underpayment to be coded out. The surcharges were validly imposed under the relevant statutory provisions.

Court Disposition

Appeal dismissed

Orders

  • Surcharges in the sum of £116.58 confirmed