BAILII
British and Irish Legal Information Institute


Freely Available British and Irish Public Legal Information

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

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)
[New search] [Contents list] [Printable PDF version] [Help]
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)
About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010