Shaun Batchelor Electrical Contractors Ltd v Revenue & Customs [2010] UKFTT 198 (TC) (05 May 2010)
The appellant did not have a reasonable excuse for the late submission and payment of the VAT return. The circumstances were foreseeable, and a prudent taxpayer should have arranged affairs to ensure compliance. Neither being on holiday nor financial difficulties amount to a reasonable excuse under the law.
Source-derived case information.
- Citation
- [2010] UKFTT 198
- Parties
- Appellant: Shaun Batchelor Electrical Contractors Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 05 May 2010
- Procedural Posture
- VAT Default Surcharge Appeal / First Tier Tribunal Decision
- Outcome
- Appeal dismissed
- Legal Topics
- VAT, Default Surcharge, Reasonable Excuse, Late Payment
Source-derived case record
Summary, issues, holding and outcome
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Parties
Shaun Batchelor Electrical Contractors Ltd
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether the appellant had a reasonable excuse for late submission and payment of VAT return
Ratio Decidendi
The appellant did not have a reasonable excuse for the late submission and payment of the VAT return. The circumstances were foreseeable, and a prudent taxpayer should have arranged affairs to ensure compliance. Neither being on holiday nor financial difficulties amount to a reasonable excuse under the law.
Court Disposition
Appeal dismissed
Orders
- Appellant's appeal against the default surcharge is dismissed
Full Case Text
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