First Testing Ltd v The Commissiioners for Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 494 (TC) (13 July 2016)

First Testing Ltd v The Commissiioners for Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 494 (TC) (13 July 2016)

The appellant failed to demonstrate a reasonable excuse for the late payment, as the absence of the bookkeeper was foreseeable and alternative arrangements should have been made. The surcharge was therefore correctly imposed.

Citation
[2016] UKFTT 494 (TC)
Parties
Appellant: First Testing Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
13 July 2016
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax), Paper Determination
Outcome
Appeal dismissed
Legal Topics
VAT, Default Surcharge, Reasonable Excuse, Late Payment
Tax Law VAT Default Surcharge Reasonable Excuse Late Payment

Case Brief

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Parties

First Testing Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Default Surcharge Appeal / First Tier Tribunal (tax), Paper Determination

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of VAT resulting in a default surcharge

Ratio Decidendi

The appellant failed to demonstrate a reasonable excuse for the late payment, as the absence of the bookkeeper was foreseeable and alternative arrangements should have been made. The surcharge was therefore correctly imposed.

Court Disposition

Appeal dismissed

Orders

  • The default surcharge of £1,308.40 is upheld.