Atkinson v Revenue & Customs [2011] UKFTT 32 (TC) (20 December 2010)

Atkinson v Revenue & Customs [2011] UKFTT 32 (TC) (20 December 2010)

The tribunal found the appellant's illness (stress and alcoholism) credible and sufficient to constitute a reasonable excuse for the late payment of tax throughout the relevant period, despite the absence of medical evidence, and allowed the appeal.

Citation
[2011] UKFTT 32 (TC)
Parties
Appellant: Paul Atkinson; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
20 December 2010
Procedural Posture
Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal allowed
Legal Topics
Income Tax, Surcharge for Late Payment, Reasonable Excuse, Illness as Excuse
Tax Law Income Tax Surcharge for Late Payment Reasonable Excuse Illness as Excuse

Case Brief

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Parties

Paul Atkinson

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of income tax under section 59C of the Taxes Management Act 1970

Ratio Decidendi

The tribunal found the appellant's illness (stress and alcoholism) credible and sufficient to constitute a reasonable excuse for the late payment of tax throughout the relevant period, despite the absence of medical evidence, and allowed the appeal.

Court Disposition

Appeal allowed

Orders

  • Surcharges for late payment set aside