Fury Design Consultants v Revenue & Customs [2011] UKFTT 522 (TC) (02 August 2011)

Fury Design Consultants v Revenue & Customs [2011] UKFTT 522 (TC) (02 August 2011)

The appellant had no reasonable excuse for the late payment of VAT; insufficiency of funds, even if caused by late client payment, is not a reasonable excuse under the law.

Citation
[2011] UKFTT 522 (TC)
Parties
Appellant: Fury Design Consultants; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
02 August 2011
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Default Surcharge, Reasonable Excuse, Late Payment
Tax Law VAT Default Surcharge Reasonable Excuse Late Payment

Case Brief

Summary, issues, holding and outcome

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Parties

Fury Design Consultants

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Default Surcharge Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of VAT
  2. 2 Whether insufficiency of funds constitutes a reasonable excuse under the Value Added Tax Act 1994

Ratio Decidendi

The appellant had no reasonable excuse for the late payment of VAT; insufficiency of funds, even if caused by late client payment, is not a reasonable excuse under the law.

Court Disposition

Appeal dismissed

Orders

  • VAT default surcharge of £708.01 at 15% confirmed