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England and Wales decisions
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The Tribunal allowed Mr Gadsden’s appeal, holding that his late Class 2 National Insurance payments could be treated as paid because his ignorance was not due to a lack of due care and diligence.
The appellant had a reasonable excuse for late payment of VAT because the delay was caused by HMRC’s extended investigation into a substantial repayment claim, which was outside the appellant’s control. The appellant acted diligently and reasonably, and could not be expected to absorb the cashflow impact or seek a loan under the circumstances. The reasonable excuse persisted until the repayment was made and the VAT liability was settled.
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The Upper Tribunal dismissed an appeal about when State pension entitlement began after late voluntary NICs were paid. HMRC’s earlier deemed payment date was upheld.
The appellant failed to pay VAT by the statutory due date and did not establish a reasonable excuse; cashflow issues and misunderstanding of the due date do not meet the legal threshold for reasonable excuse under the Value Added Tax Act 1994 and relevant case law.
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The Court of Appeal held that a contractor could terminate under JCT clause 8.9.4 for repeated employer default, even if no prior right to terminate under clause 8.9.3 had accrued.
The appellant had a reasonable excuse for late VAT submissions and payments due to unforeseeable failures by her bookkeeping firm exacerbated by incorrect HMRC advice, and she took reasonable care to remedy the situation without unreasonable delay once the true position was known. Even if no reasonable excuse existed, special circumstances justified reducing penalties to zero.
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The appellant's financial difficulties, including the failure of All Outdoor Limited and resulting debts, did not amount to a reasonable excuse for late VAT payment. The appellant was aware of his obligations, failed to contact HMRC before the due date, and chose to meet other debts instead. The appeal was therefore dismissed.
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Ferme v Gwinnutt (Re Emma Property Management Ltd and Insolvency Act 1986) [2023] EWHC 2035 (Ch) (09 August 2023)
The High Court dismissed an insolvency appeal seeking proof of debt for interest, costs and compensation, holding there was no valid basis under the 1998 Act or rule 14.23.
The First-tier Tribunal dismissed Hawksmoor Construction Ltd’s appeal against a VAT default surcharge, finding no reasonable excuse for late payment.
The Tribunal partly allowed David Russell’s appeal, cancelling late filing penalties but upholding late payment penalties for HICBC-related self-assessment years.
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