Bogle v Revenue & Customs [2014] UKFTT 201 (TC) (30 January 2014)

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, thereby causing unnecessary costs. The appellant, as a litigant in person, is entitled to costs at the statutory rate for 10 hours of work, which is reasonable and proportionate for the preparation required.

Citation
[2014] UKFTT 201 (TC)
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 Public Authority
Tax Law Civil Procedure Reasonable Excuse for Late Tax Payment Costs for Litigant in Person Unreasonable Conduct by Public Authority

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 5 Party arguments 2 Amounts and remedies 3
Sign in to unlock

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. 1 Whether HMRC acted unreasonably in defending the penalty after having all relevant information
  2. 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, thereby causing unnecessary costs. The appellant, as a litigant in person, is entitled to costs at the statutory rate for 10 hours of work, which is reasonable and proportionate for the preparation required.

Court Disposition

Appeal on costs allowed

Orders

  • HMRC to pay the appellant £180 in costs