W Archer v HMRC

In W Archer v HMRC [2023] EWCA Civ 626 (7 June 2023) the Court of Appeal (CA) rejected the taxpayer’s appeal against late payment surcharges of just over £1.4m. The court held that while the taxpayer had a reasonable excuse for non-payment between service of the notices and dismissal of his judicial review he did not have a reasonable excuse throughout the entire period of default and the delay in paying the tax was unreasonable once the reasonable excuse had come to an end. 

The background to the case is judicial review in respect of HMRC closure notices relating to a failed tax avoidance scheme. After a unanimous adverse CA verdict on judicial review on 22 November 2017 the taxpayer sought permission from the Supreme Court (SC) for further appeal. This...