Default surcharges: no letterbox at company’s business address
In Rocco Mana Ltd (t/a Spearmint Rhino Rouge) v HMRC (TC01027 – 16 March) a company which operated a night club submitted several VAT returns after the due date. HMRC imposed default surcharges and the company appealed contending that it had a reasonable excuse because its business premises had no letterbox and it had not received many of the returns which HMRC had sent.
The Tribunal dismissed the appeal holding that the circumstances did not constitute a reasonable excuse. Judge Mosedale observed that ‘the company ought to have known its VAT liability and the date on which it was due to be paid’.
Furthermore ‘the receipt of a blank VAT return is not a prerequisite to liability to pay the VAT. In any event even if it were the company should put in place...
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Default surcharges: no letterbox at company’s business address
In Rocco Mana Ltd (t/a Spearmint Rhino Rouge) v HMRC (TC01027 – 16 March) a company which operated a night club submitted several VAT returns after the due date. HMRC imposed default surcharges and the company appealed contending that it had a reasonable excuse because its business premises had no letterbox and it had not received many of the returns which HMRC had sent.
The Tribunal dismissed the appeal holding that the circumstances did not constitute a reasonable excuse. Judge Mosedale observed that ‘the company ought to have known its VAT liability and the date on which it was due to be paid’.
Furthermore ‘the receipt of a blank VAT return is not a prerequisite to liability to pay the VAT. In any event even if it were the company should put in place...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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