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 notice to file under s 8 TMA was validly issued to the appellant, creating a statutory obligation to file and pay tax. Penalties for late payment were correctly assessed and applied per Schedule 56 Finance Act 2009. No reasonable excuse or special circumstances were established. Appeal dismissed.

Citation
[2021] UKFTT 47 (TC)
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 / Final Judgment at First Tier Tribunal (tax Chamber)
Outcome
Appeal dismissed
Legal Topics
Income Tax, Late Payment Penalties, Validity of Notice to File, Assessment of Penalties, Reasonable Excuse, Special Circumstances
Tax Law Income Tax Late Payment Penalties Validity of Notice to File Assessment of Penalties Reasonable Excuse Special Circumstances

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Parties

Wayne Burford

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / Final Judgment at First Tier Tribunal (tax Chamber)

Legal Issues

  1. 1 Was a notice to file under s 8 Taxes Management Act 1970 validly issued?
  2. 2 Were late payment penalties correctly assessed and applied?
  3. 3 Did the appellant have a reasonable excuse for late payment?

Ratio Decidendi

A notice to file under s 8 TMA was validly issued to the appellant, creating a statutory obligation to file and pay tax. Penalties for late payment were correctly assessed and applied per Schedule 56 Finance Act 2009. No reasonable excuse or special circumstances were established. Appeal dismissed.

Court Disposition

Appeal dismissed

Orders

  • Penalties for late payment upheld
  • No reduction for special circumstances