Euroguard Technical Services Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2015] UKFTT 322 (TC) (02 July 2015)

The appellant failed to establish a reasonable excuse for late payment, and the 15% surcharge was not disproportionate given the persistent default history.

Citation: [2015] UKFTT 322
Parties: Appellant: Euroguard Technical Services Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction: United Kingdom
Judgment Date: 02 July 2015
Procedural Posture: VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Substantive 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

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 6 Party arguments 2 Amounts and remedies 1

Parties

Euroguard Technical Services Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

1 Whether the appellant had a reasonable excuse for late payment of VAT
2 Whether the surcharge imposed was unfair or disproportionate

Ratio Decidendi

The appellant failed to establish a reasonable excuse for late payment, and the 15% surcharge was not disproportionate given the persistent default history.

Court Disposition

Appeal dismissed

Orders

The surcharge of £3074.20 is upheld.