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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Sandpiper Car Hire Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 267 (TC) (14 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06497.html
Cite as: [2018] UKFTT 267 (TC)
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| Decision Number: | TC 06497 |
| Appellant: | Sandpiper Car Hire Limited |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
ANNE REDSTON |
| Date Of Decision: | 14/05/2018 |
| Main Category: | VAT - PENALTIES |
| Main Subcategory: | Default surcharge |
| Notes: | VAT - default surcharge - reasonable excuse - serious and life-threatening illnesses - reliance on manager - theft by manager - continued attempts to meet obligations - whether reasons for relying on a third party can provide a reasonable excuse - appeal allowed - approach of HMRC to dealing with people with disabilities |