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ETB (2014) Ltd v HMRC

In ETB (2014) Ltd v HMRC [2016] UKUT 424 (30 September 2016) the UT set aside the FTT’s decision to dismiss the appeal and remade the decision still dismissing the appeal as a reasonable excuse was not established.

The appeal was against a default surcharge for the late payment of VAT. The FTT had found that ETB had failed to establish a reasonable excuse as it had failed to show that the late payment was due to unforeseen circumstances or events beyond its control. It was also established that the taxpayer had a history of dealing diligently with its tax affairs and that the late payment had been due to lack of funds.

The UT considered that the FTT had failed to address the circumstances leading up to the default relied upon by ETB and to analyse whether it could provide a reasonable excuse as set...

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