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Decision Number: TC 06964
Appellant: JCA Seminars LTD
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Richard THOMAS
Date Of Decision: 06/02/2019
Main Category: VAT - PENALTIES
Main Subcategory: Default surcharge
Notes: VALUE ADDED TAX – wrong flat rate percentage – assessments upheld in principle but figures subject to adjustment following consideration of overstated turnover due to employee fraud – default surcharges – reduced by taking into account payment made to “wrong” account – one penalty cancelled because payment by cheque treated as received by HMRC in time under VAT Regulations despite being posted to wrong ledger – reasonable excuse for all periods – surcharges cancelled – observations on the legal basis for allowing extension of time to make a return and to pay in certain cases.
Decision(s) to Download: TC06964.pdf TC06964.pdf