Paint Finish Ltd v Revenue & Customs [2012] UKFTT 288 (TC) (30 April 2012)

Paint Finish Ltd v Revenue & Customs [2012] UKFTT 288 (TC) (30 April 2012)

The Tribunal found that a genuine misunderstanding of the due date for VAT payment does not amount to a reasonable excuse under the statutory provisions, and the surcharge was correctly imposed.

Citation
[2012] UKFTT 288
Parties
Appellant: Paint Finish Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
30 April 2012
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Default Surcharge, Reasonable Excuse, Late Payment
Tax Law VAT Default Surcharge Reasonable Excuse Late Payment

Case Brief

Summary, issues, holding and outcome

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Parties

Paint Finish Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether a genuine misunderstanding of the VAT payment due date constitutes a reasonable excuse for late payment under VAT Act 1994.

Ratio Decidendi

The Tribunal found that a genuine misunderstanding of the due date for VAT payment does not amount to a reasonable excuse under the statutory provisions, and the surcharge was correctly imposed.

Court Disposition

Appeal dismissed

Orders

  • Default surcharge upheld
  • No reasonable excuse found for late payment