Thomas Pollard v Commissioners for Her Majesty's Revenue and Customs
Decision date: 14 June 2010
Neutral citation: [2010] UKFTT 269 (TC)
Overall AI summary confidence: medium
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: medium
This appeal concerned HMRC's cancellation of Mr Pollard's CIS gross payment status following a review for the year to 13 March 2009 based on multiple late PAYE and Self Assessment payments. The Tribunal held that the number and nature of the late payments meant Mr Pollard failed the statutory compliance test, and that his reliance on his wife and ignorance of the consequences did not amount to a reasonable excuse. The appeal was dismissed and full written findings were provided.
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: medium
The Tribunal applied the statutory compliance test for CIS gross payment status and concluded that multiple and repeated late tax payments defeat compliance such that the small-delay exception does not apply; reliance on another person and lack of knowledge of regulatory consequences will not qualify as a reasonable excuse where the reliance was unreasonable in the circumstances.
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 expressed sympathy for Mr Pollard's personal circumstances (his wife's depression and hidden bills) but indicated that sympathy alone does not constitute a reasonable excuse. It also noted that HMRC's view that the appellant was likely to comply in future does not cure past non-compliance for the purposes of the review.