French & Co Solicitors v Revenue & Customs [2012] UKFTT 6 (TC) (04 January 2012)

French & Co Solicitors v Revenue & Customs [2012] UKFTT 6 (TC) (04 January 2012)

The appellant had no reasonable excuse for the late payment as they had been informed of the payment timescales and failed to take sufficient care; the penalty, though harsh, was not plainly unfair or disproportionate in the circumstances.

Citation
[2012] UKFTT 6 (TC)
Parties
Appellant: French & Co Solicitors; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
04 January 2012
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Default Surcharge, Penalties, Reasonable Excuse, Proportionality
Tax Law VAT Default Surcharge Penalties Reasonable Excuse Proportionality

Case Brief

Summary, issues, holding and outcome

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Parties

French & Co Solicitors

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

Ratio Decidendi

The appellant had no reasonable excuse for the late payment as they had been informed of the payment timescales and failed to take sufficient care; the penalty, though harsh, was not plainly unfair or disproportionate in the circumstances.

Court Disposition

Appeal dismissed

Orders

  • The surcharge is confirmed.