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 agreed for that year, and a mistaken belief, even if honestly held, does not constitute a reasonable excuse under the law.

Citation
[2014] UKFTT 598 (TC)
Parties
Appellant: Peter J Howes; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
11 June 2014
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal 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

Income Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of income tax for 2010-11
  2. 2 Whether a time to pay arrangement existed for the 2010-11 tax liability

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 agreed 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