Mr Adrian Waddington v Commissioners for Her Majesty's Revenue and Customs
Decision date: 10 March 2010
Neutral citation: [2010] UKFTT 114 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned a £219.52 5% surcharge for late payment of self-assessed tax for 2007/08. The tribunal accepted Mr Waddington’s account that HMRC delayed processing his paper return and that HMRC’s documentation was unclear/misleading, and found he had a reasonable excuse for the whole period of default. The surcharge was discharged and ordered repaid; no costs were awarded.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
Where HMRC delays in processing a taxpayer’s return and provides unclear or misleading return documentation, a taxpayer who has reasonably attempted to comply may have a reasonable excuse for late payment, such that a late-payment surcharge can be discharged.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The tribunal noted that it is relevant to distinguish cases of deliberate delay (such as deliberately buying time) from cases where a taxpayer reasonably waits for HMRC’s explanation; and that a reasonable taxpayer may construe ambiguous deadlines in light of the paper-return timetable when online filing is unavailable.