Dennison Trailers Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 540 (TC) (02 August 2016)
The appellant did not have a reasonable excuse for the late payment in period 06/14 because the information provided by HMRC was clear and specific, and the penalty for the 03/15 default was not disproportionate given the established legal principles and the facts of the case.
- Citation
- [2016] UKFTT 540
- Parties
- Appellant: Dennison Trailers Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 02 August 2016
- Procedural Posture
- VAT PENALTIES : Default Surcharge / Appeal Against Default Surcharge Decision
- Outcome
- Appeal dismissed
- Legal Topics
- VAT Payments on Account, Default Surcharge, Reasonable Excuse, Proportionality of Penalty
Case Brief
Summary, issues, holding and outcome
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Parties
Dennison Trailers Limited
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
VAT PENALTIES : Default Surcharge / Appeal Against Default Surcharge Decision
Legal Issues
- 1 Whether the appellant had a reasonable excuse for late payment of VAT for period 06/14
- 2 Whether the default surcharge for period 03/15 was disproportionate
Ratio Decidendi
The appellant did not have a reasonable excuse for the late payment in period 06/14 because the information provided by HMRC was clear and specific, and the penalty for the 03/15 default was not disproportionate given the established legal principles and the facts of the case.
Court Disposition
Appeal dismissed
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