John Pearson v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2016] UKFTT 25 (TC) (19 January 2016)

John Pearson v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2016] UKFTT 25 (TC) (19 January 2016)

The Tribunal held that the appellant was aware of the tax liability before leaving the UK and could not abdicate responsibility to the employer. Failure to arrange for correspondence to be dealt with during his absence did not constitute a reasonable excuse under the statute.

Citation
[2016] UKFTT 25 (TC)
Parties
Appellant: Mr John Pearson; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
19 January 2016
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Late Payment Penalties, Reasonable Excuse, PAYE Coding Errors
Tax Law Income Tax Late Payment Penalties Reasonable Excuse PAYE Coding Errors

Case Brief

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Parties

Mr John Pearson

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of income tax under paragraph 16 Schedule 56 Finance Act 2009

Ratio Decidendi

The Tribunal held that the appellant was aware of the tax liability before leaving the UK and could not abdicate responsibility to the employer. Failure to arrange for correspondence to be dealt with during his absence did not constitute a reasonable excuse under the statute.

Court Disposition

Appeal dismissed

Orders

  • The appeal against late payment penalties is dismissed.