Wexo Ltd v Revenue & Customs [2014] UKFTT 92 (TC) (13 January 2014)
The penalty imposed was substantial but not devoid of reasonable foundation, given the Appellant's repeated defaults and the statutory calculation. The Appellant failed to discharge the burden of proof for a reasonable excuse, and the penalty was not disproportionate under the legal principles established by precedent.
- Citation
- [2014] UKFTT 92 (TC)
- Parties
- Appellant: Wexo Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 13 January 2014
- Procedural Posture
- VAT Default Surcharge Appeal / Final Judgment at First Tier Tribunal (tax Chamber)
- Outcome
- Appeal dismissed
- Legal Topics
- VAT Default Surcharge, Reasonable Excuse, Proportionality of Penalty
Case Brief
Summary, issues, holding and outcome
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Parties
Wexo Limited
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
VAT Default Surcharge Appeal / Final Judgment at First Tier Tribunal (tax Chamber)
Legal Issues
- 1 Whether the penalty of £6,009.48 for late VAT payment was unfair and disproportionate
- 2 Whether the Appellant had a reasonable excuse for late payment
Ratio Decidendi
The penalty imposed was substantial but not devoid of reasonable foundation, given the Appellant's repeated defaults and the statutory calculation. The Appellant failed to discharge the burden of proof for a reasonable excuse, and the penalty was not disproportionate under the legal principles established by precedent.
Court Disposition
Appeal dismissed
Orders
- Surcharge of £6,009.48 upheld
Full Case Text
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