Paneser v Revenue & Customs [2011] UKFTT 615 (TC) (07 September 2011)

Paneser v Revenue & Customs [2011] UKFTT 615 (TC) (07 September 2011)

The appellant failed to provide evidence of a reasonable excuse for late payment, did not comply with tribunal directions, and was properly notified of the liability and due date; therefore, the surcharge stands.

Citation
[2011] UKFTT 615 (TC)
Parties
Appellant: Mrs H Paneser; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
07 September 2011
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Corporation Tax, Late Payment Surcharge, Reasonable Excuse
Tax Law Income Tax Corporation Tax Late Payment Surcharge Reasonable Excuse

Case Brief

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Parties

Mrs H Paneser

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
  2. 2 Whether the surcharge for late payment was properly imposed

Ratio Decidendi

The appellant failed to provide evidence of a reasonable excuse for late payment, did not comply with tribunal directions, and was properly notified of the liability and due date; therefore, the surcharge stands.

Court Disposition

Appeal dismissed