Assiette v Revenue & Customs [2012] UKFTT 150 (TC) (22 February 2012)

Assiette v Revenue & Customs [2012] UKFTT 150 (TC) (22 February 2012)

The appellant did not have a reasonable excuse for the late VAT return and payment, as it was aware of HMRC's payment processing limitations and failed to use a payment method that would ensure timely receipt. The penalty was equitable given the appellant's history of non-compliance.

Citation
[2012] UKFTT 150
Parties
Appellant: Assiette; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 February 2012
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Default Surcharge, Reasonable Excuse, Late Payment Penalties
Tax Law VAT Default Surcharge Reasonable Excuse Late Payment Penalties

Case Brief

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Parties

Assiette

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late submission of VAT return and payment
  2. 2 Whether the surcharge penalty was equitable and proportionate

Ratio Decidendi

The appellant did not have a reasonable excuse for the late VAT return and payment, as it was aware of HMRC's payment processing limitations and failed to use a payment method that would ensure timely receipt. The penalty was equitable given the appellant's history of non-compliance.

Court Disposition

Appeal dismissed

Orders

  • Surcharge assessment of £668.28 confirmed