Sherdons Golf Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 405 (TC) (09 June 2016)

Sherdons Golf Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 405 (TC) (09 June 2016)

The Time to Pay arrangement did not include future quarterly VAT liabilities; the Appellant did not have a reasonable excuse for late payment of VAT for the periods in question; surcharges were correctly imposed except for minor reductions to reflect part payments made on time.

Citation
[2016] UKFTT 405
Parties
Appellant: Sherdons Golf Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
09 June 2016
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal (tax Chamber) Final Judgment
Outcome
Appeal dismissed with minor reductions to surcharges for three periods
Legal Topics
VAT, Default Surcharge, Time to Pay Arrangements, Reasonable Excuse
Tax Law VAT Default Surcharge Time to Pay Arrangements Reasonable Excuse

Case Brief

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Parties

Sherdons Golf Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether Time to Pay arrangement covered liabilities arising in the future
  2. 2 Whether the Appellant had a reasonable excuse for late payment of VAT

Ratio Decidendi

The Time to Pay arrangement did not include future quarterly VAT liabilities; the Appellant did not have a reasonable excuse for late payment of VAT for the periods in question; surcharges were correctly imposed except for minor reductions to reflect part payments made on time.

Court Disposition

Appeal dismissed with minor reductions to surcharges for three periods

Orders

  • Surcharges for periods 05/13, 08/13, and 02/14 to be recalculated to reflect part payments made on time
  • Remaining surcharges confirmed as imposed