Richard Hathaway Lighting Ltd v Revenue & Customs [2014] UKFTT 722 (TC) (24 July 2014)
The appellant's temporary insufficiency of funds was foreseeable and within its control; no reasonable excuse was established for the late payment. The penalty imposed was not disproportionate or plainly unfair in the circumstances, and was correctly levied under the statutory regime.
Source-derived case information.
- Citation
- [2014] UKFTT 722
- Parties
- Appellant: Richard Hathaway Lighting Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 24 July 2014
- Procedural Posture
- VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision on Papers
- Outcome
- Appeal dismissed
- Legal Topics
- VAT Default Surcharge, Reasonable Excuse, Proportionality of Penalty
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Richard Hathaway Lighting Ltd
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision on Papers
Legal Issues
- 1 Whether the appellant had a reasonable excuse for late VAT payment
- 2 Whether the surcharge imposed was disproportionate or unfair
Ratio Decidendi
The appellant's temporary insufficiency of funds was foreseeable and within its control; no reasonable excuse was established for the late payment. The penalty imposed was not disproportionate or plainly unfair in the circumstances, and was correctly levied under the statutory regime.
Court Disposition
Appeal dismissed
Orders
- The default surcharge of £726.12 is upheld.
Full Case Text
Judgment text and source record
Sign in to read
Sign in to read the full judgment text
Sign in to read the full judgment text. Downloads and additional research tools may depend on your plan.
Sign in to read the full judgment