French Polish Ltd v Revenue & Customs [2014] UKFTT 91 (TC) (13 January 2014)

French Polish Ltd v Revenue & Customs [2014] UKFTT 91 (TC) (13 January 2014)

The appellant failed to discharge the burden of proof that the late payment was due to unforeseen circumstances beyond its control; no reasonable excuse was established and the surcharge was correctly imposed.

Source-derived case information.

Citation
[2014] UKFTT 91
Parties
Appellant: French Polish Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
13 January 2014
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Default Surcharge, Reasonable Excuse, Insufficiency of Funds, CIS Refund, Proportionality of Penalty
Tax Law VAT Default Surcharge Reasonable Excuse Insufficiency of Funds CIS Refund Proportionality of Penalty

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Parties

French Polish 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

The appellant failed to discharge the burden of proof that the late payment was due to unforeseen circumstances beyond its control; no reasonable excuse was established and the surcharge was correctly imposed.

Court Disposition

Appeal dismissed

Orders

  • Surcharge of £1,043.46 upheld against the appellant