Mrs Cherie Smith v Commissioners for Her Majesty's Revenue and Customs

Decision date: 18 May 2010

Neutral citation: [2010] UKFTT 221 (TC)

Overall AI summary confidence: medium

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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

Mrs Cherie Smith appealed HMRC surcharge notices for late payment of income tax for year ended 5 April 2006. The Tribunal found the tax return was submitted on 2 December 2008 and tax paid on 15 October 2008, so payment was not made by the due date, and on the balance of probabilities there was no verbal agreement with HMRC to waive penalties. The appeal was dismissed and the decision reissued with full reasons; parties were given 56 days to seek permission to appeal.

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 standard that a claimed verbal agreement to waive penalties must be established on the balance of probabilities and is likely to be evidenced in correspondence; absent such evidence, the Tribunal will confine its review to whether tax was paid by the due date and whether there was a reasonable excuse, and will dismiss claims of an unproven agreement.

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 correspondence from HMRC dealing with surcharges would likely record any agreement to waive penalties, and that complaints about HMRC conduct unrelated to the timeliness of filing/payment are matters better referred to the Revenue Adjudicator rather than the Tribunal.

Warning

Chunk contains duplicated passages and minor typographical errors, but key facts and findings are discernible. Notes contain duplicated passages and minor typographical errors; they appear to capture the key facts and findings but may be incomplete.

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