Talentmap HR v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2015] UKFTT 428 (TC) (25 August 2015)

Talentmap HR v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2015] UKFTT 428 (TC) (25 August 2015)

The Tribunal found that the appellant did not have a reasonable excuse for the late filing and payment for periods 04/13 and 07/13, as lack of awareness was not sufficient and there was insufficient evidence that illness significantly impaired the appellant's ability to manage business affairs during those periods.

Citation
[2015] UKFTT 428 (TC)
Parties
Appellant: Talentmap HR; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
25 August 2015
Procedural Posture
VAT PENALTIES : Default Surcharge / First Tier Tribunal (tax) Appeal
Outcome
Appeal dismissed in relation to surcharges for periods 04/13 and 07/13; appeal allowed for periods 10/13 and 11/13.
Legal Topics
VAT Default Surcharge, Reasonable Excuse, Late Filing, Late Payment
Tax Law VAT Default Surcharge Reasonable Excuse Late Filing Late Payment

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Parties

Talentmap HR

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT PENALTIES : Default Surcharge / First Tier Tribunal (tax) Appeal

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of VAT returns and late payment of VAT for periods 04/13 and 07/13

Ratio Decidendi

The Tribunal found that the appellant did not have a reasonable excuse for the late filing and payment for periods 04/13 and 07/13, as lack of awareness was not sufficient and there was insufficient evidence that illness significantly impaired the appellant's ability to manage business affairs during those periods.

Court Disposition

Appeal dismissed in relation to surcharges for periods 04/13 and 07/13; appeal allowed for periods 10/13 and 11/13.

Orders

  • Surcharges for periods 04/13 and 07/13 upheld.
  • Surcharges for periods 10/13 and 11/13 withdrawn.