Campbell v Revenue & Customs [2010] UKFTT 352 (TC) (27 July 2010)

Campbell v Revenue & Customs [2010] UKFTT 352 (TC) (27 July 2010)

The tribunal found that the appellant failed to pay the tax by the due date, provided no credible evidence of timely payment or reasonable excuse, and that HMRC correctly imposed the surcharge under the statutory provisions.

Citation
[2010] UKFTT 352 (TC)
Parties
Appellant: Mr Ian Campbell; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
27 July 2010
Procedural Posture
Income Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Late Payment Surcharge, Reasonable Excuse, Appeal Procedure
Tax Law Income Tax Late Payment Surcharge Reasonable Excuse Appeal Procedure

Case Brief

Summary, issues, holding and outcome

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Parties

Mr Ian Campbell

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether HMRC correctly levied a surcharge for late payment of income tax for the year ending 5 April 2008
  2. 2 Whether the appellant had a reasonable excuse for late payment

Ratio Decidendi

The tribunal found that the appellant failed to pay the tax by the due date, provided no credible evidence of timely payment or reasonable excuse, and that HMRC correctly imposed the surcharge under the statutory provisions.

Court Disposition

Appeal dismissed

Orders

  • Surcharge upheld
  • No reasonable excuse found for late payment