Impossible TV Ltd v Revenue & Customs [2011] UKFTT 413 (TC) (24 June 2011)

Impossible TV Ltd v Revenue & Customs [2011] UKFTT 413 (TC) (24 June 2011)

The Tribunal found that the surcharge liability notice was likely received by the appellant, there was no reasonable excuse for the late payment, and the surcharge was not disproportionate or plainly unfair. The appeal was dismissed.

Citation
[2011] UKFTT 413 (TC)
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), Substantive Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Default Surcharge, Service of Notice, Reasonable Excuse, Proportionality of Penalty
Tax Law VAT Default Surcharge Service of Notice Reasonable Excuse Proportionality of Penalty

Case Brief

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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), Substantive Decision

Legal Issues

  1. 1 Whether surcharge notice was validly served on the taxpayer
  2. 2 Whether the taxpayer had a reasonable excuse for late payment
  3. 3 Whether the surcharge imposed was proportionate

Ratio Decidendi

The Tribunal found that the surcharge liability notice was likely received by the appellant, there was no reasonable excuse for the late payment, and the surcharge was not disproportionate or plainly unfair. The appeal was dismissed.

Court Disposition

Appeal dismissed