Marshall v Revenue & Customs [2010] UKFTT 608 (TC) (25 November 2010)

Marshall v Revenue & Customs [2010] UKFTT 608 (TC) (25 November 2010)

The appellant's failure to pay Class 2 contributions was due to his own error and failure to exercise due care and diligence, as he did not make reasonable enquiries or act on available information regarding his obligations. Therefore, the statutory exception allowing late payment does not apply.

Citation
[2010] UKFTT 608
Parties
Appellant: Mr Anthony Marshall; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
25 November 2010
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
National Insurance Contributions, Class 2 Contributions, Time Limits for Payment, Ignorance or Error Exception, Due Care and Diligence
Tax Law Social Security Law National Insurance Contributions Class 2 Contributions Time Limits for Payment Ignorance or Error Exception Due Care and Diligence

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 3 Authorities cited 6 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Mr Anthony Marshall

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant's failure to pay Class 2 National Insurance contributions on time was due to ignorance or error not attributable to his own lack of due care and diligence
  2. 2 Whether HMRC should exercise discretion to treat late-paid contributions as paid within the time limit

Ratio Decidendi

The appellant's failure to pay Class 2 contributions was due to his own error and failure to exercise due care and diligence, as he did not make reasonable enquiries or act on available information regarding his obligations. Therefore, the statutory exception allowing late payment does not apply.

Court Disposition

Appeal dismissed

Orders

  • Any Class 2 contributions now paid in respect of the period 1 July 1984 to 5 April 2002 will be treated as not having been paid for the purposes of any contributory benefit.