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 failed to provide any reasonable excuse for the late payment of VAT or for the late appeal. The appeal was brought out of time without justification, and the surcharge was correctly imposed under the statutory regime. The Tribunal found no grounds to extend the time for appeal or to set aside the surcharge.

Citation
[2014] UKFTT 384 (TC)
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 appeal against the VAT default surcharge was brought within time
  2. 2 Whether there was a reasonable excuse for late payment of VAT
  3. 3 Whether there was a reasonable excuse for bringing a late appeal

Ratio Decidendi

The appellant failed to provide any reasonable excuse for the late payment of VAT or for the late appeal. The appeal was brought out of time without justification, and the surcharge was correctly imposed under the statutory regime. The Tribunal found no grounds to extend the time for appeal or to set aside the surcharge.

Court Disposition

Appeal dismissed

Orders

  • The VAT default surcharge of £844.36 is upheld.