DWS Environmental Ltd v Revenue & Customs [2011] UKFTT 492 (TC) (21 July 2011)

DWS Environmental Ltd v Revenue & Customs [2011] UKFTT 492 (TC) (21 July 2011)

The surcharge notices were not validly served because they were sent to the wrong address and addressed to the wrong company, despite HMRC having been notified of the changes. Therefore, the surcharges are invalid.

Citation
[2011] UKFTT 492 (TC)
Parties
Appellant: DWS Environmental Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
21 July 2011
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal allowed
Legal Topics
VAT, Default Surcharge, Service of Notices, Change of Company Name and Address
Tax Law VAT Default Surcharge Service of Notices Change of Company Name and Address

Case Brief

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Parties

DWS Environmental 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 VAT default surcharge notices were validly served on the appellant
  2. 2 Whether HMRC complied with statutory requirements for service of notices

Ratio Decidendi

The surcharge notices were not validly served because they were sent to the wrong address and addressed to the wrong company, despite HMRC having been notified of the changes. Therefore, the surcharges are invalid.

Court Disposition

Appeal allowed

Orders

  • All default surcharges are cancelled.