Dental IT Ltd v Revenue & Customs [2011] UKFTT 128 (TC) (18 February 2011)

Dental IT Ltd v Revenue & Customs [2011] UKFTT 128 (TC) (18 February 2011)

The appellant acted on specific advice from HMRC that payment by the 7th would meet the deadline. The Tribunal found this advice to be misleading and that the appellant acted reasonably in relying on it, constituting a reasonable excuse for the late payments.

Citation
[2011] UKFTT 128 (TC)
Parties
Appellant: Dental IT Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
18 February 2011
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal allowed
Legal Topics
VAT, Default Surcharge, Reasonable Excuse, Late Payment Penalties
Tax Law VAT Default Surcharge Reasonable Excuse Late Payment Penalties

Case Brief

Summary, issues, holding and outcome

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Parties

Dental IT Ltd

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 there was a reasonable excuse for the late payments of VAT for periods 01/10 and 04/10

Ratio Decidendi

The appellant acted on specific advice from HMRC that payment by the 7th would meet the deadline. The Tribunal found this advice to be misleading and that the appellant acted reasonably in relying on it, constituting a reasonable excuse for the late payments.

Court Disposition

Appeal allowed

Orders

  • Default surcharges for periods 01/10 and 04/10 are cancelled.