Corriform Ltd v Revenue & Customs [2010] UKFTT 52 (TC) (29 January 2010)

Corriform Ltd v Revenue & Customs [2010] UKFTT 52 (TC) (29 January 2010)

The appellant did not have a reasonable excuse for failing to submit the EC Sales List returns on time, except possibly for the first default, but even then the delay was excessive. The penalty of £500 was lawfully imposed and must stand.

Citation
[2010] UKFTT 52
Parties
Appellant: Corriform Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
29 January 2010
Procedural Posture
VAT Civil Penalty Appeal / First Tier Tribunal (tax), Final Decision
Outcome
Appeal dismissed
Legal Topics
VAT, EC Sales List, Civil Penalty, Reasonable Excuse
Tax Law VAT EC Sales List Civil Penalty Reasonable Excuse

Case Brief

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Parties

Corriform Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Civil Penalty Appeal / First Tier Tribunal (tax), Final Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for failing to submit EC Sales List returns on time
  2. 2 Whether the £500 penalty was lawfully imposed

Ratio Decidendi

The appellant did not have a reasonable excuse for failing to submit the EC Sales List returns on time, except possibly for the first default, but even then the delay was excessive. The penalty of £500 was lawfully imposed and must stand.

Court Disposition

Appeal dismissed

Orders

  • The penalty of £500 stands.
  • No order as to costs.