Archer v Revenue and Customs Comrs

Subject Matter

REVENUE — Income tax — Assessment — Revenue issuing closure notices purporting to amend taxpayer’s self-assessment tax returns and making additional assessments to income tax – Taxpayer refusing to pay additional tax pending outcome of judicial proceedings – Judicial review claim subsequently dismissed and taxpayer paying additional tax – Revenue issuing surcharge notice in relation to late payment of additional tax – Whether taxpayer having reasonable excuse for non-payment of additional tax – Whether taxpayer’s subjective belief that no additional tax payable relevant to question of reasonable excuse

[2022] UKUT 61 (TCC); [2022] STC 692, UT

REVENUE — Income tax — Assessment — Taxpayer bringing claim for judicial review of closure notices — Whether existence of judicial review proceedings “reasonable excuse” for non-payment of tax due under closure notices — Whether evidence of taxpayer’s subjective belief in reasonable excuse required — Taxes Management Act 1970 (c 9), ss 59C, 118(2)

[2023] EWCA Civ 626; [2023] 1 WLR 3558; [2023] STC 1142; [2023] WLR(D) 246, CA

Appellate History

Commentary

RPC Perspectives
Court of Appeal confirms no reasonable excuse for non-payment of tax Case comment