Aquila Processing Ltd v Revenue & Customs [2012] UKFTT 142 (TC) (17 February 2012)
The appellant failed to provide a reasonable excuse for late payments as required by Schedule 56 Finance Act 2009. The penalties were correctly applied at 4% for more than ten defaults, and internal administrative or cash flow problems do not constitute a reasonable excuse under the legislation.
- Citation
- [2012] UKFTT 142
- Parties
- Appellant: Aquila Processing Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 17 February 2012
- Procedural Posture
- Tax Penalty Appeal / First Tier Tribunal Decision
- Outcome
- Appeal dismissed
- Legal Topics
- PAYE Penalties, National Insurance Contributions, Schedule 56 Finance Act 2009, Reasonable Excuse, Late Payment Penalties
Case Brief
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Parties
Aquila Processing Limited
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether the appellant had a reasonable excuse for late payment of PAYE and NIC under Schedule 56 Finance Act 2009
- 2 Whether penalties were correctly applied for late payments exceeding ten defaults
Ratio Decidendi
The appellant failed to provide a reasonable excuse for late payments as required by Schedule 56 Finance Act 2009. The penalties were correctly applied at 4% for more than ten defaults, and internal administrative or cash flow problems do not constitute a reasonable excuse under the legislation.
Court Disposition
Appeal dismissed
Orders
- Penalties totalling £1,282.26 upheld against the appellant
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