Howes v Revenue & Customs [2014] UKFTT 598 (TC) (11 June 2014)

Howes v Revenue & Customs [2014] UKFTT 598 (TC) (11 June 2014)

The appellant did not have a reasonable excuse for late payment of tax for 2010-11 as no time to pay arrangement was in place for that year, and a mistaken belief, even if honestly held, does not constitute a reasonable excuse under the law.

Citation
[2014] UKFTT 598
Parties
Appellant: Peter J Howes; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
11 June 2014
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal disallowed
Legal Topics
Income Tax, Penalties, Late Payment, Reasonable Excuse, Time to Pay Arrangements
Tax Law Income Tax Penalties Late Payment Reasonable Excuse Time to Pay Arrangements

Case Brief

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Parties

Peter J Howes

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of income tax for the year 2010-11
  2. 2 Whether a time to pay arrangement for 2009-10 extended to 2010-11 liability
  3. 3 Whether penalties imposed under Schedule 56 Finance Act 2009 were valid

Ratio Decidendi

The appellant did not have a reasonable excuse for late payment of tax for 2010-11 as no time to pay arrangement was in place for that year, and a mistaken belief, even if honestly held, does not constitute a reasonable excuse under the law.

Court Disposition

Appeal disallowed

Orders

  • Penalties confirmed against the appellant