OC2 Ltd v Revenue & Customs [2012] UKFTT 218 (TC) (27 March 2012)
The tribunal found that the appellant was properly notified of the penalty regime, no reasonable excuse was established for late payments, and the penalty surcharge was lawfully imposed according to statutory provisions and applied concessions.
- Citation
- [2012] UKFTT 218 (TC)
- Parties
- Appellant: OC2 Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 27 March 2012
- Procedural Posture
- VAT Penalty Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision
- Outcome
- Appeal dismissed
- Legal Topics
- VAT Penalties, Default Surcharge, Reasonable Excuse, Surcharge Liability Notice
Case Brief
Summary, issues, holding and outcome
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Parties
OC2 Limited
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
VAT Penalty Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision
Legal Issues
- 1 Whether the penalty surcharge imposed for late VAT payment was lawful
- 2 Whether the appellant had a reasonable excuse for late payment
- 3 Whether the appellant was properly notified of inclusion in the penalty surcharge regime
Ratio Decidendi
The tribunal found that the appellant was properly notified of the penalty regime, no reasonable excuse was established for late payments, and the penalty surcharge was lawfully imposed according to statutory provisions and applied concessions.
Court Disposition
Appeal dismissed
Orders
- The penalty surcharge of £633.01 is confirmed.
Full Case Text
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