Mr Ian Campbell v Commissioners for Her Majesty's Revenue and Customs
Decision date: 27 July 2010
Neutral citation: [2010] UKFTT 352 (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
Mr Ian Campbell appealed against a 5% late payment surcharge imposed by HMRC for unpaid 2007–08 income tax. The tribunal found the balancing payment of £40,059.87 remained unpaid beyond the 28‑day surcharge period and rejected the appellant’s claim of posting a cheque as unsupported. The appeal was dismissed and the 5% surcharge (about £2,002.29) was upheld.
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 tax remains unpaid 28 days after the due date, a 5% surcharge may be properly imposed unless the taxpayer proves a continuing reasonable excuse for the whole period of default; unsupported assertions (such as claiming a cheque was posted) are insufficient to rebut HMRC’s evidence of non‑receipt without corroborative proof (for example proof of postage or bank clearing).
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 observed that for substantial liabilities a taxpayer who paid on time would likely retain proof of posting, and that a taxpayer’s prior dealings with HMRC (such as earlier surcharges) may be relevant to credibility assessments; these comments are indicative rather than core to the decision.