Shaun Batchelor Electrical Contractors Ltd v Revenue & Customs [2010] UKFTT 198 (TC) (05 May 2010)

Shaun Batchelor Electrical Contractors Ltd v Revenue & Customs [2010] UKFTT 198 (TC) (05 May 2010)

The tribunal held that neither the holiday nor the financial difficulties constituted a reasonable excuse for the late VAT return and payment. The appellant failed to prioritize its tax obligations and ignored prior warnings. The law specifically excludes insufficiency of funds as a reasonable excuse.

Source-derived case information.

Citation
[2010] UKFTT 198 (TC)
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 (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Default Surcharge, Reasonable Excuse, Late Payment
Tax Law VAT Default Surcharge Reasonable Excuse Late Payment

Source-derived case record

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 1 Authorities cited 2 Party arguments 2 Amounts and remedies 5
Sign in to unlock

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 (tax) Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late submission and payment of VAT return

Ratio Decidendi

The tribunal held that neither the holiday nor the financial difficulties constituted a reasonable excuse for the late VAT return and payment. The appellant failed to prioritize its tax obligations and ignored prior warnings. The law specifically excludes insufficiency of funds as a reasonable excuse.

Court Disposition

Appeal dismissed