McMullan v Revenue & Customs [2009] UKFTT 367 (TC) (15 December 2009)
No surcharge is payable where tax was paid by the relevant dates and not refunded as of those dates; the existence of a default is determined at the start of the relevant day, and if no default exists, the question of reasonable excuse does not arise.
- Citation
- [2009] UKFTT 367 (TC)
- Parties
- Appellant: SW McMullan; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (Income Tax)
- Jurisdiction
- United Kingdom
- Judgment Date
- 15 December 2009
- Procedural Posture
- Appeal / First Tier Tribunal (tax), Determination Without a Hearing Under Rule 26
- Outcome
- Appeal allowed
- Legal Topics
- Income Tax, Surcharge, Late Payment, Taxes Management Act 1970, Reasonable Excuse
Case Brief
Summary, issues, holding and outcome
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Parties
SW McMullan
Appellant
The Commissioners for Her Majesty’s Revenue and Customs (Income Tax)
Respondents
Procedural Posture
Appeal / First Tier Tribunal (tax), Determination Without a Hearing Under Rule 26
Legal Issues
- 1 Whether the appellant was in default for unpaid income tax on the relevant surcharge dates under section 59C(2) and (3) Taxes Management Act 1970
- 2 Whether a surcharge was properly levied when tax was paid by the relevant dates but later refunded
Ratio Decidendi
No surcharge is payable where tax was paid by the relevant dates and not refunded as of those dates; the existence of a default is determined at the start of the relevant day, and if no default exists, the question of reasonable excuse does not arise.
Court Disposition
Appeal allowed
Orders
- Surcharge levied by HMRC set aside
Full Case Text
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