Knapper v Revenue & Customs [2011] UKFTT 365 (TC) (01 June 2011)

Knapper v Revenue & Customs [2011] UKFTT 365 (TC) (01 June 2011)

The appellant had a reasonable excuse for late payment throughout the period of default due to the unexpected and unforeseeable termination of the consultancy agreement by Cubic, coupled with payments received being significantly less than expected, resulting in a financial predicament not reasonably avoidable.

Citation
[2011] UKFTT 365
Parties
Appellant: Mr Gary Knapper; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
01 June 2011
Procedural Posture
Appeal / Final Judgment
Outcome
Appeal allowed
Legal Topics
Income Tax, Default Surcharge, Reasonable Excuse, Late Payment
Tax Law Income Tax Default Surcharge Reasonable Excuse Late Payment

Case Brief

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Parties

Mr Gary Knapper

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of income tax resulting in surcharges under s.59C Taxes Management Act 1970

Ratio Decidendi

The appellant had a reasonable excuse for late payment throughout the period of default due to the unexpected and unforeseeable termination of the consultancy agreement by Cubic, coupled with payments received being significantly less than expected, resulting in a financial predicament not reasonably avoidable.

Court Disposition

Appeal allowed

Orders

  • The surcharges imposed for late payment of tax in respect of the 2007/08 tax year are set aside.