La Perle Blanche v Revenue & Customs (VAT - PENALTIES : Other) [2015] UKFTT 326 (TC) (01 July 2015)
The Tribunal dismissed the appeal because the appellant could not prove, on the balance of probability, that the relevant EC Sales List had been submitted, nor did he advance any reasonable excuse for late or non-filing.
- Citation
- [2015] UKFTT 326
- Parties
- Appellant: La Perle Blanche; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 01 July 2015
- Procedural Posture
- VAT Penalty Appeal / First Tier Tribunal Decision
- Outcome
- Appeal dismissed
- Legal Topics
- VAT Penalties, European Sales List, Late Filing, Penalty Regime, Reasonable Excuse
Case Brief
Summary, issues, holding and outcome
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Parties
La Perle Blanche
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
VAT Penalty Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether the EC Sales List was submitted on time
- 2 Whether there was a reasonable excuse for late or non-filing
- 3 Fairness of HMRC's delay in issuing penalty notices
Ratio Decidendi
The Tribunal dismissed the appeal because the appellant could not prove, on the balance of probability, that the relevant EC Sales List had been submitted, nor did he advance any reasonable excuse for late or non-filing.
Court Disposition
Appeal dismissed
Orders
- Penalty notice upheld
- Appellant liable for penalty
Full Case Text
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