PIC Build Construction Ltd v Revenue & Customs [2010] UKFTT 154 (TC) (09 April 2010)

PIC Build Construction Ltd v Revenue & Customs [2010] UKFTT 154 (TC) (09 April 2010)

The tribunal refused to allow the appellant to introduce new grounds for appeal not contained in the notice of appeal and found that the company had no reasonable excuse for the defaults listed. The appeal was dismissed.

Source-derived case information.

Citation
[2010] UKFTT 154
Parties
Appellant: PIC Build Construction Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs VAT
Jurisdiction
United Kingdom
Judgment Date
09 April 2010
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Default Surcharge, Reasonable Excuse, Procedural Objection
Tax Law VAT Default Surcharge Reasonable Excuse Procedural Objection

Source-derived case record

Summary, issues, holding and outcome

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Parties

PIC Build Construction Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs VAT

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the appellant could introduce new grounds for appeal not contained in the notice of appeal
  2. 2 Whether the appellant had a reasonable excuse for the VAT default surcharges

Ratio Decidendi

The tribunal refused to allow the appellant to introduce new grounds for appeal not contained in the notice of appeal and found that the company had no reasonable excuse for the defaults listed. The appeal was dismissed.

Court Disposition

Appeal dismissed