Seatechs Ltd v Revenue & Customs [2009] UKFTT 146 (TC) (24 June 2009)

Seatechs Ltd v Revenue & Customs [2009] UKFTT 146 (TC) (24 June 2009)

The appellant failed to demonstrate a reasonable excuse for late submission of VAT returns and payments. The Tribunal found the explanations unconvincing, unsupported by evidence, and inconsistent with the actions of a prudent taxpayer. The appellant did not make necessary enquiries or provide reliable evidence of timely dispatch. The appeals against the surcharge assessments were dismissed.

Citation
[2009] UKFTT 146
Parties
Appellant: Seatechs Limited; Respondents: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
24 June 2009
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Default Surcharge, Reasonable Excuse, Late Filing, Penalty Assessment
Tax Law VAT Default Surcharge Reasonable Excuse Late Filing Penalty Assessment

Case Brief

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Parties

Seatechs Limited

Appellant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late submission of VAT returns and payments for July and October 2008 periods
  2. 2 Whether the appellant provided reliable evidence of timely dispatch of VAT returns

Ratio Decidendi

The appellant failed to demonstrate a reasonable excuse for late submission of VAT returns and payments. The Tribunal found the explanations unconvincing, unsupported by evidence, and inconsistent with the actions of a prudent taxpayer. The appellant did not make necessary enquiries or provide reliable evidence of timely dispatch. The appeals against the surcharge assessments were dismissed.

Court Disposition

Appeal dismissed

Orders

  • The appellant's appeals against the surcharge assessments dated 6 October 2008 (£20,735.91) and 12 December 2008 (£34,962.37) are dismissed.