Kingsdale Group Ltd and Another v Revenue and Customs (VAT – Penalties : Default Surcharge): FTTTx 11 Apr 2016

FTTTx VAT – default surcharge – late payments – whether reasonable excuse – no – return for 03/13 submitted one day late – whether proportionate – yes – surcharges calculated by reference to VAT on what were later ruled to be exempt supplies – was tax on those exempt supplies outstanding VAT – no – proportionality – was it disproportionate for the respondents to apply the surcharge percentage to the VAT on exempt supplies – yes – impact of appellants being unable to make a valid section 80 claim – none – appeal allowed in part.

[2016] UKFTT 236 (TC)
England and Wales


Updated: 14 January 2022; Ref: scu.562862