TLC Incentives Ltd v Revenue & Customs [2011] UKFTT 617 (TC) (07 September 2011)
The appellant had no reasonable excuse for the late VAT payment because, despite technical difficulties, they failed to contact HMRC or take alternative steps to mitigate the default, such as making a payment on account or submitting an estimated return.
- Citation
- [2011] UKFTT 617
- Parties
- Appellant: TLC Incentives Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 07 September 2011
- Procedural Posture
- VAT Default Surcharge Appeal / First Tier Tribunal Decision
- Outcome
- Appeal dismissed
- Legal Topics
- VAT, Default Surcharge, Reasonable Excuse, Late Payment
Case Brief
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
TLC Incentives Ltd
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
VAT Default Surcharge Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether the appellant had a reasonable excuse for late payment of VAT resulting in a default surcharge
Ratio Decidendi
The appellant had no reasonable excuse for the late VAT payment because, despite technical difficulties, they failed to contact HMRC or take alternative steps to mitigate the default, such as making a payment on account or submitting an estimated return.
Court Disposition
Appeal dismissed
Orders
- The VAT default surcharge of £3,172.91 is upheld.
Full Case Text
Judgment text and source record
Sign in to read
Sign in to read the full judgment text
Sign in to read the full judgment text. Downloads and additional research tools may depend on your plan.
Sign in to read the full judgment