Cooper v Revenue & Customs [2011] UKFTT 112 (TC) (10 February 2011)

Cooper v Revenue & Customs [2011] UKFTT 112 (TC) (10 February 2011)

The appellant failed to show a reasonable excuse for late payment, as the responsibility for timely payment rests with the taxpayer, and no exceptional circumstances were present. The penalty was not disproportionate or plainly unfair in the circumstances, and the Human Rights argument was rejected.

Citation
[2011] UKFTT 112
Parties
Appellant: Mr Simon Cooper; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
10 February 2011
Procedural Posture
Income Tax Surcharge Appeal / First Tier Tribunal (tax), Substantive Hearing, Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Late Payment Surcharge, Reasonable Excuse, Proportionality of Penalty, Human Rights
Tax Law Income Tax Late Payment Surcharge Reasonable Excuse Proportionality of Penalty Human Rights

Case Brief

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Parties

Mr Simon Cooper

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Surcharge Appeal / First Tier Tribunal (tax), Substantive Hearing, Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of tax
  2. 2 Whether the penalty imposed was disproportionate or contrary to human rights

Ratio Decidendi

The appellant failed to show a reasonable excuse for late payment, as the responsibility for timely payment rests with the taxpayer, and no exceptional circumstances were present. The penalty was not disproportionate or plainly unfair in the circumstances, and the Human Rights argument was rejected.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed; the surcharge as reduced to £413.43 is confirmed and payable.