Impossible TV Ltd v Revenue & Customs [2011] UKFTT 413 (TC) (24 June 2011)
The tribunal found that, on the balance of probabilities, the surcharge liability notice was received by the appellant, the appellant did not have a reasonable excuse for late payment, and the surcharge was not disproportionate or plainly unfair. Therefore, the surcharge was validly imposed.
- Citation
- [2011] UKFTT 413
- Parties
- Appellant: Impossible TV Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 24 June 2011
- Procedural Posture
- VAT Default Surcharge Appeal / First Tier Tribunal (tax), Final Decision
- Outcome
- Appeal dismissed
- Legal Topics
- VAT, Default Surcharge, Reasonable Excuse, Service of Notice, Proportionality of Penalty
Case Brief
Summary, issues, holding and outcome
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Parties
Impossible TV Limited
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax), Final Decision
Legal Issues
- 1 Whether surcharge notice was validly served on the taxpayer
- 2 Whether the taxpayer had a reasonable excuse for late payment
- 3 Whether the surcharge imposed was proportionate
Ratio Decidendi
The tribunal found that, on the balance of probabilities, the surcharge liability notice was received by the appellant, the appellant did not have a reasonable excuse for late payment, and the surcharge was not disproportionate or plainly unfair. Therefore, the surcharge was validly imposed.
Court Disposition
Appeal dismissed
Orders
- The default surcharge of £3,044.05 at 5% for the 12/09 period is upheld.
Full Case Text
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