Foster v Revenue & Customs [2012] UKFTT 266 (TC) (10 April 2012)
The appeal is dismissed because Mr Foster did not have a reasonable excuse for the late payment; difficulties with cash flow and banking arrangements do not constitute a reasonable excuse for a sophisticated taxpayer; procedural anomalies and lack of notice do not affect the lawfulness of the surcharges under the statutory framework.
- Citation
- [2012] UKFTT 266
- Parties
- Appellant: Toby Foster; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 10 April 2012
- Procedural Posture
- Tax Penalty Appeal / First Tier Tribunal Decision
- Outcome
- Appeal dismissed
- Legal Topics
- Income Tax, Corporation Tax, Tax Penalties, Deferred Payment Plans, Reasonable Excuse
Case Brief
Summary, issues, holding and outcome
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Parties
Toby Foster
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether the surcharges for late payment of income tax should be set aside due to reasonable excuse
- 2 Whether procedural anomalies or unfairness in HMRC's process affect the lawfulness of the surcharges
- 3 Whether the penalty imposed is disproportionate or constitutes unjust enrichment
Ratio Decidendi
The appeal is dismissed because Mr Foster did not have a reasonable excuse for the late payment; difficulties with cash flow and banking arrangements do not constitute a reasonable excuse for a sophisticated taxpayer; procedural anomalies and lack of notice do not affect the lawfulness of the surcharges under the statutory framework.
Court Disposition
Appeal dismissed
Full Case Text
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