Williams v Revenue & Customs [2011] UKFTT 396 (TC) (17 June 2011)

Williams v Revenue & Customs [2011] UKFTT 396 (TC) (17 June 2011)

The statutory due date for payment of tax is not altered by HMRC's letter treating the tax return as timely; surcharges for late payment remain payable because the Appellant did not give the required notice under s7 TMA 1970, and the payment was made after the due dates specified by s59B(4).

Citation
[2011] UKFTT 396 (TC)
Parties
Appellant: Mrs Denise Williams; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (Income Tax)
Jurisdiction
United Kingdom
Judgment Date
17 June 2011
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Late Payment Surcharge, Self Assessment, Statutory Interpretation
Tax Law Income Tax Late Payment Surcharge Self Assessment Statutory Interpretation

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Parties

Mrs Denise Williams

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (Income Tax)

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether late payment surcharges under s59C TMA 1970 are payable when HMRC issues a standard letter treating tax returns as timely received
  2. 2 Whether HMRC's letter of 14 August 2009 affects the due date for tax payment and liability for surcharges

Ratio Decidendi

The statutory due date for payment of tax is not altered by HMRC's letter treating the tax return as timely; surcharges for late payment remain payable because the Appellant did not give the required notice under s7 TMA 1970, and the payment was made after the due dates specified by s59B(4).

Court Disposition

Appeal dismissed

Orders

  • Surcharges confirmed except that the second surcharge for the year ended 5 April 2008 is not payable as accepted by HMRC.