– see also Penalties

Default

Commentary – Quick Overview ¶72200

Failure to comply accelerated payment notices

Case Law – Alleyne [2018] TC 06568 ; Bains [2018] TC 06626

Late filing of tax return

Case Law – Executors of the Estate of Mr Simon Verdegaal [2014] TC 03994 ; Figg [2014] TC 03703

Late payment of tax

Appellant advised by DWP that lump sum pension payment be paid net of tax

Case Law – Spink [2014] TC 03651

Appellant delegated task to agent

Case Law – Nolan [2014] TC 03635

Appellant's illness

Case Law – Freiberga [2014] TC 03865

Application for late appeal

Case Law – Williams [2014] TC 03524

Generally

Case Law – Ahmed [2014] TC 03686 ; Attard [2014] TC 03928 ; Executors of the Estate of Mr Simon Verdegaal [2014] TC 03994 ; Figg [2014] TC 03703 ; King [2014] TC 03332 ; Reed [2014] TC 04082 ; Ridley [2014] TC 03654 ; Thompson (HM Inspector of Taxes) v Minzly. [2002] BTC 125 ; Vella [2014] TC 03518 ; Williams [2014] TC 03524 ; [2014] 03614

Loss relief calculation

Case Law – Duckett [2010] TC 00370

Payment delegated to member of staff

Case Law – Vella [2014] TC 03518

Reasonable excuse

Case Law – AZ v Revenue and Customs Commissioners. [2011] BTC 1,777 ; Atkinson [2011] TC 00909 ; Bancroft & Anor v Crutchfield (HMIT) (2002) Sp C 322 ; Chudusama [2010] TC 00393 ; Gardner [2014] TC 03607 ; Pitt [2011] TC 01073 ; Rowland v. R & C Commrs (2006) Sp C 548 ; Waddington [2010] TC 00425 ; Williams [2014] TC 03524 ; Williamson [2014] TC 03665 ; [2011] TC 001005

Relevant surcharge dates

Case Law – McMullan [2010] TC 00305

Self-assessed tax payment due

Case Law – Williams [2014] TC 03524

Series of life events

Case Law – Breen & Ors [2014] TC 03670

Trustees, reasonable excuse

Case Law – England (as Trustee of England Discretionary Will Trust) [2010] TC 00477

Under Taxes Management Act 1974, s. 59C(2)

Case Law – Freiberga [2014] TC 03865

PAYE

Commentary – Key Data ¶3-720

Penalties for the late payment of income tax

Case Law – Sobitan [2018] TC 06694

Self-assessment, unpaid income tax and capital gains tax

Commentary – Tax Reporter ¶197-695

Value added tax

Commentary – Key Data ¶2-270