End-1 Trans Industries Ltd v Revenue & Customs [2014] UKFTT 540 (TC) (30 May 2014)

End-1 Trans Industries Ltd v Revenue & Customs [2014] UKFTT 540 (TC) (30 May 2014)

No reasonable excuse was established for the late VAT payment, and the penalty was not disproportionate in the circumstances when compared to relevant case law. The tribunal has no power to mitigate the penalty beyond statutory limits.

Citation
[2014] UKFTT 540
Parties
Appellant: End-1 Trans Industries Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
30 May 2014
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Default Surcharge, Reasonable Excuse, Proportionality of Penalty
Tax Law VAT Default Surcharge Reasonable Excuse Proportionality of Penalty

Case Brief

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Parties

End-1 Trans Industries Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late VAT payment
  2. 2 Whether the penalty imposed was disproportionate

Ratio Decidendi

No reasonable excuse was established for the late VAT payment, and the penalty was not disproportionate in the circumstances when compared to relevant case law. The tribunal has no power to mitigate the penalty beyond statutory limits.

Court Disposition

Appeal dismissed