REASONABLE EXCUSE FOR LATE PAYMENT OF INCOME TAX

摘要

The FTT has allowed an appeal against a late payment penalty finding in Brown v Revenue & Customs [2014] UKFTT 208 (TC). The appellant, Mr Brown was a partner in a solicitors' partnership who paid his 2010-11 self-assessment balancing payment late in May 2012. HMRC issued penalties under Finance Act 2009, Sch 56, para 3, which Brown appealed against on the grounds that he believed a time to pay arrangement had been agreed with HMRC, and also that his inability to pay was unforeseeable and beyond his control, and as soon as funds were available the outstanding tax was paid.