Christopher Stoner Ltd v Revenue & Customs [2013] UKFTT 364 (TC) (25 June 2013)

Christopher Stoner Ltd v Revenue & Customs [2013] UKFTT 364 (TC) (25 June 2013)

The tribunal found that the appellant's financial difficulties were ongoing and not sudden or unforeseeable, and that neither business hardship nor reliance on book keepers constituted a reasonable excuse under the law. The appeal was therefore dismissed.

Citation
[2013] UKFTT 364
Parties
Appellant: Christopher Stoner Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
25 June 2013
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Default Surcharge, Reasonable Excuse, Late Payment, Section 59 Value Added Tax Act 1994
Tax Law VAT Default Surcharge Reasonable Excuse Late Payment Section 59 Value Added Tax Act 1994

Case Brief

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Parties

Christopher Stoner Ltd

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 had a reasonable excuse for late submission of VAT return and late payment of VAT for the quarter ending 30 April 2012

Ratio Decidendi

The tribunal found that the appellant's financial difficulties were ongoing and not sudden or unforeseeable, and that neither business hardship nor reliance on book keepers constituted a reasonable excuse under the law. The appeal was therefore dismissed.

Court Disposition

Appeal dismissed