Levin v Revenue & Customs [2010] UKFTT 217 (TC) (13 May 2010)

Levin v Revenue & Customs [2010] UKFTT 217 (TC) (13 May 2010)

The Tribunal found that the appellant was aware of the tax due and the payment deadline, and that waiting for a statement or reminder from HMRC did not constitute a reasonable excuse for late payment. The surcharge was therefore confirmed.

Citation
[2010] UKFTT 217 (TC)
Parties
Appellant: Mr Simon Levin; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
13 May 2010
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
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 Simon Levin

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of tax under section 59C(2) Taxes Management Act 1970

Ratio Decidendi

The Tribunal found that the appellant was aware of the tax due and the payment deadline, and that waiting for a statement or reminder from HMRC did not constitute a reasonable excuse for late payment. The surcharge was therefore confirmed.

Court Disposition

Appeal dismissed

Orders

  • Surcharge of £521.37 confirmed