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Straid Farms Ltd: late payment penalty for Scottish landfill tax

Straid Farms Ltd v Revenue Scotland [2017] FTSTC 2 decided on 26 July 2017 was an appeal against a late payment penalty issued by Revenue Scotland to a landfill operator. The penalty was for £7 596 calculated at 1% of the late Scottish landfill tax.
The tax return had been due by no later than 13 August 2016 but was submitted on 5 July because the administrator for Straid Farms wanted everything done before going off on a holiday to celebrate her ruby wedding. By filing the return early she inadvertently accelerated the due date for payment of the tax. The payment of the tax was made on 29 July. 
In this late payment case the relevant legislation was the Revenue Scotland and Tax Powers Act (RSTPA) 2014 and the Scottish Landfill Tax (Administration) Regulations...

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