VAT – Default Surcharges – Section 59(7) and 71 VAT Act 1994 – INCOME TAX — late filing and late payment penalties – paragraphs 23 and 16 of Schedules 55 and 56 to the Finance Act 2009 – forty-one penalties between 2007 and 2017 – issue: reasonable excuse – CEC v Steptoe, Perrin v HMRC and Raggatt v HMRC considered – self-employed barrister – late payment of fees by government agencies: legal services commission (LSC) and crown prosecution service (CPS) – cash flow difficulties caused by large aged debt when the LSC and CPS were slow to pay – appeal dismissed for all VAT default surcharge periods – appeal allowed for one income tax late payment penalty for reasonable excuse – no special circumstances
Citations:
[2021] UKFTT 27 (TC)
Links:
Jurisdiction:
England and Wales
VAT, Income Tax
Updated: 18 November 2022; Ref: scu.661747