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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ML Tiles Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2017] UKFTT 687 (TC) (12 September 2017) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06106.html Cite as: [2017] UKFTT 687 (TC) |
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| Decision Number: | TC 06106 |
| Appellant: | ML Tiles Limited |
| Respondent: | The Commissioners For Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
Michael CONNELL |
| Date Of Decision: | 12/09/2017 |
| Main Category: | VAT - PENALTIES |
| Main Subcategory: | Default surcharge |
| Notes: | VAT default surcharges - payment instructions to bank given on time but receipt of payment by HMRC one day late in each of two defaults - payments made by FPS through bank which was not a direct participant in the Faster Payments Scheme caused delay in processing payments - whether reasonable excuse - no - whether penalty disproportionate - no - appeal dismissed |
