ICAL Fire Safety Ltd v Revenue & Customs [2014] UKFTT 525 (TC) (28 May 2014)
The appellant failed to discharge the burden of proof to show a reasonable excuse for late payment. Reliance on an accounts clerk does not constitute a reasonable excuse under the statute. The penalty was correctly imposed and is not disproportionate.
- Citation
- [2014] UKFTT 525 (TC)
- Parties
- Appellant: ICAL Fire Safety Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 28 May 2014
- Procedural Posture
- VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision on Papers
- Outcome
- Appeal dismissed
- Legal Topics
- VAT Default Surcharge, Reasonable Excuse, Penalty Proportionality
Case Brief
Summary, issues, holding and outcome
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Parties
ICAL Fire Safety Ltd
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision on Papers
Legal Issues
- 1 Whether the appellant had a reasonable excuse for late payment of VAT
- 2 Whether the penalty imposed was disproportionate
Ratio Decidendi
The appellant failed to discharge the burden of proof to show a reasonable excuse for late payment. Reliance on an accounts clerk does not constitute a reasonable excuse under the statute. The penalty was correctly imposed and is not disproportionate.
Court Disposition
Appeal dismissed
Orders
- The surcharge of £1,041.09 is upheld
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