Bogle v Revenue & Customs [2014] UKFTT 201 (TC) (30 January 2014)
HMRC acted unreasonably by failing to accept the appellant’s reasonable excuse for late payment despite having all relevant information, causing unnecessary costs. The appellant, as a litigant in person, is entitled to costs for 10 hours of work at £18 per hour, totaling £180.
- Citation
- [2014] UKFTT 201
- Parties
- Appellant: Neil Hamilton Bogle; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 30 January 2014
- Procedural Posture
- Costs Application Following Tax Penalty Appeal / Post Appeal Costs Determination
- Outcome
- Appeal on costs allowed
- Legal Topics
- Reasonable Excuse for Late Tax Payment, Costs for Litigant in Person, Unreasonable Conduct by HMRC
Case Brief
Summary, issues, holding and outcome
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Parties
Neil Hamilton Bogle
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Costs Application Following Tax Penalty Appeal / Post Appeal Costs Determination
Legal Issues
- 1 Whether HMRC acted unreasonably in defending the penalty after being provided with all relevant information
- 2 Whether the appellant is entitled to costs as a litigant in person and at what rate and quantum
Ratio Decidendi
HMRC acted unreasonably by failing to accept the appellant’s reasonable excuse for late payment despite having all relevant information, causing unnecessary costs. The appellant, as a litigant in person, is entitled to costs for 10 hours of work at £18 per hour, totaling £180.
Court Disposition
Appeal on costs allowed
Orders
- HMRC to pay the appellant £180 in costs
Full Case Text
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