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 did not have a reasonable excuse for late submission of VAT returns and payments, failed to act as a prudent taxpayer, and did not provide reliable evidence of timely dispatch. The appeals against the surcharge assessments are dismissed.

Citation
[2009] UKFTT 146 (TC)
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 did not have a reasonable excuse for late submission of VAT returns and payments, failed to act as a prudent taxpayer, and did not provide reliable evidence of timely dispatch. The appeals against the surcharge assessments are dismissed.

Court Disposition

Appeal dismissed

Orders

  • The appellant's appeals against the surcharge assessments dated 6 October 2008 and 12 December 2008 are dismissed.