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, and the penalty of £500 was properly imposed.

Citation: [2010] UKFTT 52 (TC)
Parties: Appellant: Corriform Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction: United Kingdom
Judgment Date: 29 January 2010
Procedural Posture: Tax Appeal / First Tier Tribunal 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

Tax Appeal / First Tier Tribunal Decision

Legal Issues

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

Court Disposition

Appeal dismissed

Orders

The penalty of £500 stands
No order as to costs