Ridley v Revenue & Customs [2014] UKFTT 527 (TC) (30 May 2014)

Ridley v Revenue & Customs [2014] UKFTT 527 (TC) (30 May 2014)

The surcharges for late payment of tax were correctly imposed under s 59C TMA 1970 as the appellant failed to pay the self-assessed tax liability by the due date and did not establish a reasonable excuse. There is no statutory right of appeal against self-assessment or interest, and the appellant's arguments regarding payment at source and receipt of forms do not affect liability for the surcharges.

Citation
[2014] UKFTT 527 (TC)
Parties
Appellant: Pacita Ridley; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
30 May 2014
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Late Payment Surcharges, Reasonable Excuse, Appeal Jurisdiction
Tax Law Income Tax Self Assessment Late Payment Surcharges Reasonable Excuse Appeal Jurisdiction

Case Brief

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Parties

Pacita Ridley

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether surcharges for late payment of tax under s 59C TMA 1970 were correctly imposed
  2. 2 Whether the appellant had a reasonable excuse for late payment
  3. 3 Whether there is a right of appeal against self-assessment or interest

Ratio Decidendi

The surcharges for late payment of tax were correctly imposed under s 59C TMA 1970 as the appellant failed to pay the self-assessed tax liability by the due date and did not establish a reasonable excuse. There is no statutory right of appeal against self-assessment or interest, and the appellant's arguments regarding payment at source and receipt of forms do not affect liability for the surcharges.

Court Disposition

Appeal dismissed