Allen v Revenue & Customs [2014] UKFTT 522 (TC) (27 May 2014)

Allen v Revenue & Customs [2014] UKFTT 522 (TC) (27 May 2014)

Forgetting to pay VAT due to work commitments does not constitute a reasonable excuse under the law. The surcharge was correctly imposed and the appellant failed to demonstrate a reasonable excuse for late payment.

Citation
[2014] UKFTT 522
Parties
Appellant: Stephen Lee Allen; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
27 May 2014
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal Decision (paper Determination, No Hearing)
Outcome
Appeal dismissed
Legal Topics
VAT Default Surcharge, Reasonable Excuse, Late Payment of VAT, Penalty Regime
Tax Law VAT Default Surcharge Reasonable Excuse Late Payment of VAT Penalty Regime

Case Brief

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Parties

Stephen Lee Allen

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Default Surcharge Appeal / First Tier Tribunal Decision (paper Determination, No Hearing)

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late payment of VAT
  2. 2 Whether the default surcharge was correctly imposed

Ratio Decidendi

Forgetting to pay VAT due to work commitments does not constitute a reasonable excuse under the law. The surcharge was correctly imposed and the appellant failed to demonstrate a reasonable excuse for late payment.

Court Disposition

Appeal dismissed

Orders

  • The surcharge of £702.18 is upheld.