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 held that the appellant could not introduce new grounds of appeal not contained in the notice of appeal, and as the appellant admitted no reasonable excuse for the listed defaults, the appeal was dismissed.

Citation
[2010] UKFTT 154 (TC)
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, Penalties, Reasonable Excuse, Procedural Objection
Tax Law VAT Default Surcharge Penalties Reasonable Excuse Procedural Objection

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 1 Party arguments 2 Amounts and remedies 3
Sign in to unlock

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 of appeal not contained in the notice of appeal
  2. 2 Whether the appellant had a reasonable excuse for the VAT defaults

Ratio Decidendi

The tribunal held that the appellant could not introduce new grounds of appeal not contained in the notice of appeal, and as the appellant admitted no reasonable excuse for the listed defaults, the appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • Application to introduce new grounds refused
  • Appeal against default surcharges dismissed