DEFAULT SURCHARGE- Proportionality – Electronic return stating due date for payment – Payment by cheque one day late – Held no reasonable excuse – Whether penalty over pounds 8,000 disproportionate – Whether jurisdiction to consider particular case as opposed to system – Yes – Held particular surcharge not disproportionate – VATA 1994 s.25(1) – VAT Reg 25(1). 25A and 40 – Appeal dismissed.
[2012] UKFTT 261 (TC)
Bailii
England and Wales
VAT
Updated: 09 November 2021; Ref: scu.462706