Addisons Solicitors v Revenue & Customs [2014] UKFTT 384 (TC) (23 April 2014)

Addisons Solicitors v Revenue & Customs [2014] UKFTT 384 (TC) (23 April 2014)

The appellant was within the surcharge period at the time of default, the appeal was brought out of time without a justifiable reason for extension, and no reasonable excuse for late payment was established. The surcharge was correctly imposed and the appeal was dismissed.

Citation
[2014] UKFTT 384
Parties
Appellant: Addisons Solicitors; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
23 April 2014
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Default Surcharge, Late Appeal, Reasonable Excuse, Time Limits for Appeal
Tax Law VAT Default Surcharge Late Appeal Reasonable Excuse Time Limits for Appeal

Case Brief

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Parties

Addisons Solicitors

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant was within the surcharge period at the date of default
  2. 2 Whether the appeal was brought within the statutory time limit
  3. 3 Whether there was a reasonable excuse for late payment and/or late appeal

Ratio Decidendi

The appellant was within the surcharge period at the time of default, the appeal was brought out of time without a justifiable reason for extension, and no reasonable excuse for late payment was established. The surcharge was correctly imposed and the appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • Surcharge of £844.36 upheld against the appellant