Burford v Revenue & Customs (INCOME TAX - Whether a notice to file pursuant...) [2021] UKFTT 47 (TC) (17 February 2021)

Burford v Revenue & Customs (INCOME TAX - Whether a notice to file pursuant...) [2021] UKFTT 47 (TC) (17 February 2021)

A valid notice to file under s 8 TMA was issued to the appellant, triggering statutory obligations including timely payment of tax. The penalties for late payment were correctly calculated and notified in accordance with Schedule 56 of the Finance Act 2009. The appellant did not have a reasonable excuse or special circumstances. The appeal is dismissed and penalties upheld.

Citation
[2021] UKFTT 47
Parties
Appellant: Wayne Burford; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
17 February 2021
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Late Payment Penalties, Validity of Notice to File, Reasonable Excuse, Special Circumstances
Tax Law Income Tax Self Assessment Late Payment Penalties Validity of Notice to File Reasonable Excuse Special Circumstances

Case Brief

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Parties

Wayne Burford

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Substantive Decision

Legal Issues

  1. 1 Whether a notice to file under s 8 of the Taxes Management Act 1970 was validly issued to the appellant
  2. 2 Whether late payment penalties under Schedule 56 of the Finance Act 2009 were correctly assessed and applied
  3. 3 Whether the appellant had a reasonable excuse for late payment

Ratio Decidendi

A valid notice to file under s 8 TMA was issued to the appellant, triggering statutory obligations including timely payment of tax. The penalties for late payment were correctly calculated and notified in accordance with Schedule 56 of the Finance Act 2009. The appellant did not have a reasonable excuse or special circumstances. The appeal is dismissed and penalties upheld.

Court Disposition

Appeal dismissed

Orders

  • Penalties for late payment of tax for the 2016-17 tax year are upheld
  • No reduction for special circumstances or reasonable excuse