In St James Marketing Limited v HMRC [2020] TC07975, First Tier Tribunal (FTT) dismissed the appeal of late payment/filing of VAT as reasonable excuse offered.

St James Marketing submits VAT returns on a quarterly basis and has done so since first registering for VAT.

On 21 December 2019, St James Marketing requested a review of the decision to issue a surcharge. HMRC upheld the surcharge by a response issued on 23 January 2020.

First Tier Tribunal (FTT) found that:

Useful guides on this topic

Correcting VAT errors
What are the time limits? Can you do it through the VAT return? Do you have to notify HMRC?

Penalties: VAT
When do penalties apply for VAT? What penalties are charged and how can they be mitigated?  

Grounds for appeal: Reasonable excuse
What is considered to be a 'reasonable excuse' when a taxpayer makes an appeal against a tax compliance failure?

External Link

St James Marketing Limited v HMRC [2020] TC07975


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