Fraser v Revenue & Customs [2010] UKFTT 569 (TC) (15 November 2010)

Fraser v Revenue & Customs [2010] UKFTT 569 (TC) (15 November 2010)

The Tribunal found that the appellant did not have a reasonable excuse for the late payment of tax at any time during the period of default. The appellant was aware or should have been aware of the balancing payment due, and shortage of funds is not a reasonable excuse under the statute.

Citation
[2010] UKFTT 569
Parties
Appellant: Terrence William Fraser; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
15 November 2010
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax) Decision on Appeal Against Surcharge for Late Payment
Outcome
Appeal dismissed
Legal Topics
Income Tax, Late Payment Surcharge, Reasonable Excuse, Appeal Procedure
Tax Law Income Tax Late Payment Surcharge Reasonable Excuse Appeal Procedure

Case Brief

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Parties

Terrence William Fraser

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / First Tier Tribunal (tax) Decision on Appeal Against Surcharge for Late Payment

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for the late payment of tax for the 1999/2000 year of assessment and whether that excuse subsisted throughout the period of default

Ratio Decidendi

The Tribunal found that the appellant did not have a reasonable excuse for the late payment of tax at any time during the period of default. The appellant was aware or should have been aware of the balancing payment due, and shortage of funds is not a reasonable excuse under the statute.

Court Disposition

Appeal dismissed