Fisher Homes & Vision Ltd v Revenue & Customs [2010] UKFTT 361 (TC) (04 August 2010)

Fisher Homes & Vision Ltd v Revenue & Customs [2010] UKFTT 361 (TC) (04 August 2010)

The appellant did not have a reasonable excuse for failing to pay VAT for period 10/09. The time to pay agreement was not entered into before the default arose and thus did not provide relief under section 108 Finance Act 2009. The appeal was dismissed.

Citation
[2010] UKFTT 361
Parties
Appellant: Fisher Homes & Vision Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
04 August 2010
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax), Substantive Hearing
Outcome
Appeal dismissed
Legal Topics
VAT, Default Surcharge, Time to Pay Agreements, Reasonable Excuse
Tax Law VAT Default Surcharge Time to Pay Agreements Reasonable Excuse

Case Brief

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Parties

Fisher Homes & Vision Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Default Surcharge Appeal / First Tier Tribunal (tax), Substantive Hearing

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of VAT for period 10/09
  2. 2 Whether time to pay agreements affected liability for default surcharge

Ratio Decidendi

The appellant did not have a reasonable excuse for failing to pay VAT for period 10/09. The time to pay agreement was not entered into before the default arose and thus did not provide relief under section 108 Finance Act 2009. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • Appellant's appeal against default surcharge penalty for period 10/09 is dismissed.
  • Appellant advised of right to apply for decision to be set aside under Rule 38 and right to seek permission to appeal under Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.