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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ML Tiles Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2017] UKFTT 687 (TC) (12 September 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06106.html
Cite as: [2017] UKFTT 687 (TC)

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Decision Number: TC 06106
Appellant: ML Tiles Limited
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Michael CONNELL
Date Of Decision: 12/09/2017
Main Category: VAT - PENALTIES
Main Subcategory: Default surcharge
Notes: VAT default surcharges - payment instructions to bank given on time but receipt of payment by HMRC one day late in each of two defaults - payments made by FPS through bank which was not a direct participant in the Faster Payments Scheme caused delay in processing payments - whether reasonable excuse - no - whether penalty disproportionate - no - appeal dismissed
PDF Copy:                                 [2017] UKFTT 687 (TC)
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