Aquila Processing Ltd v Revenue & Customs [2012] UKFTT 142 (TC) (17 February 2012)

Aquila Processing Ltd v Revenue & Customs [2012] UKFTT 142 (TC) (17 February 2012)

The appellant did not provide a reasonable excuse as defined by the legislation; administrative and cash flow problems are not sufficient. HMRC correctly applied the penalty regime, and the penalties stand.

Citation
[2012] UKFTT 142 (TC)
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, Late Payment, Reasonable Excuse, Finance Act 2009, Employer Obligations
Tax Law PAYE Penalties Late Payment Reasonable Excuse Finance Act 2009 Employer Obligations

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 3 Party arguments 2 Amounts and remedies 3
Sign in to unlock

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. 1 Whether the appellant had a reasonable excuse for late payment of PAYE and NIC under Schedule 56 Finance Act 2009
  2. 2 Whether the penalties imposed were excessive or disproportionate

Ratio Decidendi

The appellant did not provide a reasonable excuse as defined by the legislation; administrative and cash flow problems are not sufficient. HMRC correctly applied the penalty regime, and the penalties stand.

Court Disposition

Appeal dismissed

Orders

  • Penalties totalling £1,282.26 upheld against the appellant