Briggs v Revenue & Customs [2014] UKFTT 161 (TC) (06 February 2014)

Briggs v Revenue & Customs [2014] UKFTT 161 (TC) (06 February 2014)

There was no time to pay agreement in place by the penalty date, and the appellant did not have a reasonable excuse for non-payment as the inability to pay arose from his own arrangements and lack of evidence that the bank would release funds. HMRC did not act contrary to the Taxpayers’ Charter in a way that would affect liability to the penalty.

Citation
[2014] UKFTT 161 (TC)
Parties
Appellant: Robert Briggs; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
06 February 2014
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Corporation Tax, Self Assessment Penalties, Late Payment, Reasonable Excuse, Time to Pay Arrangements
Tax Law Income Tax Corporation Tax Self Assessment Penalties Late Payment Reasonable Excuse Time to Pay Arrangements

Case Brief

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Parties

Robert Briggs

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether a time to pay agreement was in place by the penalty date
  2. 2 Whether the appellant had a reasonable excuse for late payment
  3. 3 Whether HMRC acted contrary to the Taxpayers’ Charter

Ratio Decidendi

There was no time to pay agreement in place by the penalty date, and the appellant did not have a reasonable excuse for non-payment as the inability to pay arose from his own arrangements and lack of evidence that the bank would release funds. HMRC did not act contrary to the Taxpayers’ Charter in a way that would affect liability to the penalty.

Court Disposition

Appeal dismissed

Orders

  • The penalty assessment of £3,365 is upheld.