Swift Fire & Security (Southern) Ltd v Revenue & Customs [2014] UKFTT 58 (TC) (06 January 2014)

Swift Fire & Security (Southern) Ltd v Revenue & Customs [2014] UKFTT 58 (TC) (06 January 2014)

The appellant failed to prove that payments were posted in sufficient time to reach HMRC by the due date, and received adequate warning of defaults; therefore, no reasonable excuse existed and the penalty was not disproportionate or unfair.

Source-derived case information.

Citation
[2014] UKFTT 58 (TC)
Parties
Appellant: Swift Fire & Security (Southern) Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
06 January 2014
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
PAYE Penalties, Late Payment, Reasonable Excuse, Proportionality of Penalty
Tax Law PAYE Penalties Late Payment Reasonable Excuse Proportionality of Penalty

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Parties

Swift Fire & Security (Southern) Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether PAYE and National Insurance payments were made on time
  2. 2 Whether the appellant had a reasonable excuse for late payment
  3. 3 Whether the penalty imposed was disproportionate or unfair

Ratio Decidendi

The appellant failed to prove that payments were posted in sufficient time to reach HMRC by the due date, and received adequate warning of defaults; therefore, no reasonable excuse existed and the penalty was not disproportionate or unfair.

Court Disposition

Appeal dismissed

Orders

  • Penalty of £13,053.91 upheld against the appellant