Neil Clarke v Revenue & Customs [2010] UKFTT 316 (TC) (08 July 2010)

Neil Clarke v Revenue & Customs [2010] UKFTT 316 (TC) (08 July 2010)

The appellant did not have a reasonable excuse throughout the period of default as inability to pay is not a reasonable excuse under S59C(10) Taxes Management Act 1970, and the appellant was responsible for his own tax affairs regardless of reliance on accountants or ignorance.

Citation
[2010] UKFTT 316 (TC)
Parties
Appellant: Neil Clarke; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (Income Tax)
Jurisdiction
United Kingdom
Judgment Date
08 July 2010
Procedural Posture
Tax Appeal / First Tier Tribunal Decision (paper Appeal, No Hearing)
Outcome
Appeal dismissed
Legal Topics
Income Tax, Surcharge, Reasonable Excuse, Self Assessment, Late Payment Penalty
Tax Law Income Tax Surcharge Reasonable Excuse Self Assessment Late Payment Penalty

Case Brief

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Parties

Neil Clarke

Appellant

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

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision (paper Appeal, No Hearing)

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for failing to pay income tax by the due date and thus avoid the surcharge imposed under S59C Taxes Management Act 1970.

Ratio Decidendi

The appellant did not have a reasonable excuse throughout the period of default as inability to pay is not a reasonable excuse under S59C(10) Taxes Management Act 1970, and the appellant was responsible for his own tax affairs regardless of reliance on accountants or ignorance.

Court Disposition

Appeal dismissed

Orders

  • The decision upholding the original surcharge is confirmed.