Young v Revenue & Customs [2011] UKFTT 855 (TC) (20 December 2011)

Young v Revenue & Customs [2011] UKFTT 855 (TC) (20 December 2011)

The Tribunal found that the appellant was responsible for ensuring timely payment of tax, and the time taken to investigate the underpayment did not constitute a reasonable excuse. Postal issues and HMRC's actions did not absolve the appellant of responsibility. Insufficiency of funds is not a reasonable excuse under the statute.

Citation
[2011] UKFTT 855
Parties
Appellant: Mr Brian Young; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
20 December 2011
Procedural Posture
Appeal / Decision After Consideration of Papers, No Hearing
Outcome
Appeal dismissed
Legal Topics
Income Tax, Surcharge for Late Payment, Reasonable Excuse, Self Assessment
Tax Law Income Tax Surcharge for Late Payment Reasonable Excuse Self Assessment

Case Brief

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Parties

Mr Brian Young

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / Decision After Consideration of Papers, No Hearing

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of tax under Section 59C(9) Taxes Management Act 1970

Ratio Decidendi

The Tribunal found that the appellant was responsible for ensuring timely payment of tax, and the time taken to investigate the underpayment did not constitute a reasonable excuse. Postal issues and HMRC's actions did not absolve the appellant of responsibility. Insufficiency of funds is not a reasonable excuse under the statute.

Court Disposition

Appeal dismissed

Orders

  • Surcharge confirmed