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[2011] UKFTT 617 (TC)
TC01459
Appeal number TC/2011/04154
Appeal against VAT default surcharge – Appellant had installed new accounting system and first attempt to file the VAT return – correcting the error took longer than anticipated but Appellant did not contact HMRC – appeal dismissed – Appellant had no reasonable excuse
FIRST-TIER TRIBUNAL
TAX
TLC INCENTIVES LTD Appellant
- and -
TRIBUNAL: S.M.G.RADFORD (TRIBUNAL JUDGE)
H.FOLORUNSO
Sitting in public at 45 Bedford Square, London WC1 on 11 August 2011
Mr Markham for the Appellant
Mr P.Rowe for the Respondents
© CROWN COPYRIGHT 2011
DECISION
Background and facts
HMRC’s Submissions
Appellant’s Submissions
Findings
Decision