CAPITAL GAINS TAX – late payment – first and second surcharges – section 59C Taxes Management Act 1970 – taxpayer allegedly misled by telephone advice from HMRC – whether reasonable excuse – no – appeal dismissed. Citations: [2013] UKFTT 85 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Capital Gains Tax Updated: 14 November … Continue reading Brucciani v Revenue and Customs: FTTTx 30 Jan 2013
Late payment of tax; reasons for late payment not accepted as ‘reasonable excuse; s.59C TMA Citations: [2012] UKFTT 294 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Taxes Management Updated: 03 November 2022; Ref: scu.462737
FTTTx Late payment surcharge – Inability to pay – Whether reasonable excuse on the facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970 Citations: [2011] UKFTT 208 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Taxes Management Updated: 17 September 2022; Ref: scu.442940
FTTTx INCOME TAX – Surcharge on unpaid income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 194 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Taxes Management Updated: 17 September 2022; Ref: scu.442916
FTTTx INCOME TAX – Surcharges on unpaid income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 196 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Income Tax Updated: 17 September 2022; Ref: scu.442905
Surcharges for late payment of income tax – Whether inability to pay constituted a reasonable excuse – No – Appeal dismissed – Section 59C Taxes Management Act 1970 Citations: [2010] UKFTT 392 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax Updated: 27 August 2022; Ref: scu.426542
FTTTx Late filing of self-assessment return – surcharges imposed under section 59C TMA 1970 for late payment of income tax. Late payment arose partly from error in tax code – whether reasonable excuse – no. Citations: [2010] UKFTT 371 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Taxes Management Updated: … Continue reading Griffiths v Revenue and Customs: FTTTx 10 Aug 2010
INCOME TAX – Surcharges on late payment of income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 552 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax Updated: 25 May 2022; Ref: scu.449482
FTTTx Income Tax – Section 59C Taxes Management Act 1970 – surcharges for late payment of tax – whether reasonable excuse – no – appeal disallowed Citations: [2014] UKFTT 527 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax Updated: 19 May 2022; Ref: scu.526871
INCOME TAX – Surcharges on late payment of income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 557 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Taxes Management Updated: 19 May 2022; Ref: scu.449499
Income Tax – Late payment surcharge – Whether reasonable excuse on the facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970 Citations: [2011] UKFTT 648 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 28 January 2022; Ref: scu.449633
FTTTx INCOME TAX – Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) – Appeal dismissed Judges: Dr Christopher Staker TJ Citations: [2011] UKFTT 688 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 28 January 2022; Ref: scu.449620
FTTTx INCOME TAX – relocation benefits – no change in residence due to cessation of employment – does relief apply – penalties and surcharges for late payment of income tax and late filing of tax returns – section 271 ITEPA 2003 – s59C and s93 TMA 1970 [2014] UKFTT 578 (TC) Bailii Taxes Management Act … Continue reading Figg v Revenue and Customs: FTTTx 16 Jun 2014
FTTTx Section 59C(3) and (4) Taxes Management Act 1970 and Schedule 56 Finance Act 2009 – penalty for late payment of tax – whether time to pay arrangement was agreed with HMRC – no – whether reasonable excuse that Appellant believed arrangement existed – no – appeal disallowed [2014] UKFTT 192 (TC) Bailii Taxes Management … Continue reading King v Revenue and Customs: FTTTx 12 Feb 2014
Late payment surcharge – Whether reasonable excuse on the facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970 . .
INCOME TAX – Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) – Appeal allowed Citations: [2012] UKFTT 97 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 09 December 2022; Ref: scu.451939
Income tax – section 59C Taxes Management Act 1970-surcharge for late payment – reasonable excuse. Held: reasonable excuse did not continue throughout period of default. Appeal dismissed. Citations: [2011] UKFTT 306 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 November 2022; Ref: scu.443071
FTTTx INCOME TAX – penalty for late filing of tax return – section 93 (2) Taxes Management Act 1970 – first and second surcharges under sections 59C (2) and (3) Taxes Management Act 1970 in respect of late payment of tax – whether reasonable excuse Citations: [2012] UKFTT 624 (TC) Links: Bailii Statutes: Taxes Management … Continue reading Woolley v Revenue and Customs: FTTTx 4 Oct 2012
INCOME TAX – late payment surcharges – notification of change of address – reasonable excuse – sections 59B and 59C Taxes Management Act 1970 Citations: [2012] UKFTT 654 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59B 59C Jurisdiction: England and Wales Income Tax Updated: 09 November 2022; Ref: scu.466204
INCOME TAX-surcharge – second surcharge for late payment – Section 59C (3) Taxes Management Act 1970 – time to pay arrangement – arrangement cancelled – whether appellant notified – whether reasonable excuse – status of unsupported statements in Statement of Case Citations: [2012] UKFTT 530 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Proctor v Revenue and Customs: FTTTx 21 Aug 2012
FTTTx INCOME TAX – Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) – Appeal dismissed Citations: [2012] UKFTT 231 (TC) Links: Bailii Income Tax Updated: 03 November 2022; Ref: scu.462656
INCOME TAX – late payment surcharge – section 59C Taxes Management Act 1970 – was payment sent in sufficient time to reach HMRC by due date – reasonable excuse – no – appeal dismissed Citations: [2012] UKFTT 135 (TC) Links: Bailii Taxes Management Updated: 05 October 2022; Ref: scu.451967
INCOME TAX – surcharges on unpaid income tax – income tax paid by due date but subsequently refunded by HMRC – whether income tax unpaid on relevant surcharge dates – section 59C(2) and (3) Taxes Management Act 1970 – appeal allowed Citations: [2009] UKFTT 367 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading McMullan v Revenue and Customs: FTTTx 15 Dec 2009
Late payment surcharge – Whether reasonable excuse on the facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970 Citations: [2011] UKFTT 519 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 31 August 2022; Ref: scu.449465
INCOME TAX : Surcharge – Late payment of income tax – Whether HMRC gave an undertaking not to charge penalties – no – no reasonable excuse for defaults – section 59C Taxes Management Act 1970 Citations: [2010] UKFTT 221 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Income Tax, Taxes Management … Continue reading Smith v Revenue and Customs: FTTTx 18 May 2010
SURCHARGE – Taxes Management Act 1970 559C – whether reliance on specialist accountant could be a reasonable excuse – held yes in the particular circumstances — appeal allowed Citations: [2006] UKSPC SPC00548, [2006] STC (SCD) 536, [2006] SWTI 1826, [2006] STC 536 Links: Bailii Statutes: Taxes Management Act 1970 559C Jurisdiction: England and Wales Taxes … Continue reading Rowland v Revenue Customs: SCIT 14 Jun 2006
INCOME TAX – surcharge under section 59C(2) Taxes Management Act 1970 – whether reasonable excuse – test for reasonable excuse: objective or subjective – authorities considered – appeal dismissed Citations: [2012] UKFTT 477 (TC), [2012] STI 3069, [2012] SFTD 1371 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 July 2022; Ref: scu.466027
Income tax – late payment surcharge – section 59C(2) Taxes Management Act 1970 – meaning of ‘paid’ and ‘unpaid’ in relation to electronic payment – Held: date tax is ‘paid’ is date of receipt by HMRC and not date of initiation of electronic payment Citations: [2010] UKFTT 443 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading West v Revenue and Customs (443): FTTTx 20 Aug 2010
Income tax – late payment surcharge – section 59C(2) Taxes Management Act 1970 – meaning of ‘paid’ and ‘unpaid’ in relation to electronic payment – Held: date tax is ‘paid’ is date of receipt by HMRC and not date of initiation of electronic payment Citations: [2010] UKFTT 442 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading West v Revenue and Customs (442): FTTTx 20 Aug 2010
INCOME TAX – Surcharge on unpaid income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 139 (TC) Links: Bailii Statutes: Taxes Management 1970 59C Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 07 June 2022; Ref: scu.442895
UTTC INCOME TAX – late filing penalties – late payment surcharges – reasonable excuse – continuing mental incapacity – TMA 1970 SS 93 and 59C – Appeals allowed Citations: [2011] UKUT B17 (TCC), [2011] BTC 1777 Links: Bailii Statutes: Taxes Management Act 1970 93 59C Jurisdiction: England and Wales Taxes Management Updated: 03 June 2022; … Continue reading Ms Az v HMRC: UTTC 15 Apr 2011
INCOME TAX – Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) – Appeal allowed Citations: [2012] UKFTT 121 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 22 May 2022; Ref: scu.451974
INCOME TAX – surcharges and penalties -whether appeal against fixed penalties barred as return has not yet been filed – no – whether reasonable excuse – no – appeal dismissed – sections 59C, 93 and 100 Taxes Management Act 1970 Citations: [2012] UKFTT 640 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 30 … Continue reading Kite v Revenue and Customs: FTTTx 19 Oct 2012
Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) -Appeal dismissed Citations: [2011] UKFTT 670 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 January 2022; Ref: scu.449617
INCOME TAX – Surcharge on unpaid income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 61 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 January 2022; Ref: scu.442791
Income Tax – first surcharge – section 59C (2) Taxes Management Act 1970 – whether reasonable excuse [2012] UKFTT 533 (TC) Bailii England and Wales Income Tax Updated: 12 January 2022; Ref: scu.466110
Late payment surcharge – whether reasonable excuse on facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970 [2010] UKFTT 188 (TC) Bailii England and Wales Capital Gains Tax Updated: 23 December 2021; Ref: scu.422173
FTTTx Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – Appellant believed that a time to pay arrangement that had been agreed for tax due in the previous year continued and covered tax due in the following tax year – … Continue reading Howes v Revenue and Customs: FTTTx 11 Jun 2014
Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – underpayment of income tax caused by employer collecting and accounting for tax at basic rate – tax payable at the higher rate – whether reasonable excuse – no – appeal disallowed … Continue reading Rivers v Revenue and Customs: FTTTx 23 May 2014
INCOME TAX – Surcharge on unpaid income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal allowed [2011] UKFTT 365 (TC) Bailii England and Wales Income Tax Updated: 09 November 2021; Ref: scu.443125
INCOME TAX – Surcharge on unpaid income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed . .
References: [2011] UKUT B17 (TCC), [2011] BTC 1777 Links: Bailii UTTC INCOME TAX – late filing penalties – late payment surcharges – reasonable excuse – continuing mental incapacity – TMA 1970 SS 93 and 59C – Appeals allowed Statutes: Taxes Management Act 1970 93 59C
