– see also Late payment of VAT

Appeal, recall of decision of First-tier Tribunal

Case Law – Robert P Slight & Sons Ltd v Revenue and Customs Commissioners [2015] BVC 537

Appeals

Generally

Legislation/Regulatory – VATA94 s. 83(1)(n)

Payments on account

Legislation/Regulatory – VATA94 s. 59A(8)

Application for hearing to be stood over pending House of Lords judgment

Case Law – Impetus Engineering Co (International) Ltd. [1994] BVC 529

Assessment

Amount due

Legislation/Regulatory – VATA94 s. 76

Time limits and supplementary assessments

Legislation/Regulatory – VATA94 s. 77

Assessments

Discretion: judicial review

Commentary – VAT Reporter ¶59-600
HMRC Guidance – CH90000

Estimated in absence of return

Commentary – VAT Reporter ¶60-455

Time limits

Commentary – VAT Reporter ¶58-005

Certain late returns or payments

Commentary – VAT Reporter ¶60-450

Conditions

Commentary – VAT Reporter ¶60-455

Credit transfer, payment by extended due date

Case Law – Matilot Ltd t/a Hardlife Ladder Co. (1990) 5 BVC 640

Defences

Aggravating factors

Commentary – VAT Reporter ¶59-668

Breach of regulations

Commentary – VAT Reporter ¶60-469

Deemed non-service of surcharge liability extension notices

Commentary – VAT Reporter ¶60-470

Double liability

Commentary – VAT Reporter ¶60-472

Leaving defaults out of account

Commentary – VAT Reporter ¶60-469

No appeal against issue of surcharge liability notice

Commentary – VAT Reporter ¶60-470

Non-receipt of return

Commentary – VAT Reporter ¶60-471

Non-receipt of surcharge liability notice

Commentary – VAT Reporter ¶60-470

Payment to direct tax office in error

Commentary – VAT Reporter ¶60-468

Reasonable dispatch of return

Commentary – VAT Reporter ¶60-468

Reasonable excuses

Commentary – VAT Reporter ¶59-665

Small businesses, special arrangements

Commentary – VAT Reporter ¶60-468

Statute-barred excuses

Commentary – VAT Reporter ¶59-660 ; VAT Reporter ¶59-668

Wrong advice by HMRC

Commentary – VAT Reporter ¶60-468

Direct tax treatment

Commentary – VAT Reporter ¶6-180

EVAT return and payment, extended due date

Commentary – VAT Reporter ¶60-450

General provisions

Legislation/Regulatory – VATA94 s. 59, 59B
HMRC Guidance – BIM31610 ; BIM42520 ; CH51250 ; CH51840 ; CH56300

Generally

Commentary – VAT Reporter ¶60-450 ; Essential Tax Companion ¶72200

Groups of companies

Commentary – VAT Reporter ¶60-475

Human rights

Commentary – VAT Reporter ¶60-450
Case Law – Ali & Anor (t/a Shapla Tandoori Restaurant) & Ors. [2002] BVC 2,254

Incorrect cheque rendered, duty to correct error

Case Law – A & H Images Ltd. [1992] BVC 627

Insolvency

Commentary – VAT Reporter ¶60-461

Insufficiency of funds

Case Law – Bindery Machinery Services [2016] TC 04937 ; Blue Whale Logistics Ltd [2014] TC 03371 ; C G Steel Structures Ltd [2014] TC 03631 ; C K Direct Peterborough Ltd [2014] TC 04050 ; Carr Grange Joinery Ltd [2014] TC 03821 ; Cochran Street Social Club Ltd [2014] TC 03831 ; ETB (2014) Ltd v Revenue and Customs Commissioners [2016] BVC 540 ; Edinburgh Grosvenor Gardens Ltd [2014] TC 03842 ; GH Preston Partnership [2016] TC 05069 ; JCR Security Ltd [2014] TC 03747 ; Key Systems EC2 Ltd [2014] TC 03373 ; MPH Joinery Ltd [2015] TC 04311 ; Manna Christian Centre Ltd [2015] TC 04716 ; Morgun Ltd [2017] TC 05845 ; Quarmby Garage Ltd [2014] TC 03114 ; Recruit Right Ltd [2016] TC 05010 ; SDI-Unistride (Southern) Ltd [2016] TC 05000 ; Temps Ltd [2014] TC 03401 ; We R Your IT Ltd [2014] TC 03116 ; Woodfield Technologies Ltd [2015] TC 04529 ; [2014] TC 03162

No mechanism for penalising additional lateness

Commentary – VAT Reporter ¶60-455

No return received by HMRC

Commentary – VAT Reporter ¶60-455

Offsetting of overpaid VAT

Case Law – Hawksley & Anor t/a Cascade Florists. [1995] BVC 1,087

Payment a precondition of appeal being entertained

Commentary – VAT Reporter ¶62-230

Payments on account

Amount of surcharge

Commentary – VAT Reporter ¶60-462

Conditions for assessing surcharge

Commentary – VAT Reporter ¶60-462

Defences to surcharge

Commentary – VAT Reporter ¶60-462

Generally

Commentary – VAT Reporter ¶60-462
Legislation/Regulatory – VATA94 s. 59(1A), 59A, 59B

Joining and leaving scheme

Commentary – VAT Reporter ¶60-462

Value of defaults

Commentary – VAT Reporter ¶60-462

Penalty

Generally

Case Law – Briteair Systems Ltd [2016] TC 05472 ; Clear Cut Consulting Ltd [2018] TC 06646 ; Intrinsys Ltd [2015] TC 04611 ; Marsdens Caterers of Sheffield v Revenue and Customs Commissioners [2016] BVC 507

Persons excluded by concession

Commentary – VAT Reporter ¶60-455

Post-insolvency returns

Commentary – VAT Reporter ¶55-240 ; VAT Reporter ¶59-600
HMRC Guidance – CH90000

Proportionality

Commentary – VAT Reporter ¶60-450
Case Law – Bower t/a Bean Bower & Co. and other appeal; Finaplan Ltd. [1996] BVC 2,247 ; Datasys Ltd [2014] TC 03122 ; Digpal [2011] TC 01331 ; Eastwell Manor Ltd [2011] TC 01155 ; Eco-Hygiene Ltd [2011] TC 01591 ; Enersys Holdings UK Ltd. [2010] TC 00335 ; Environmental Practical Solutions Ltd [2015] TC 04206 ; Gastropub Hospitality Ltd [2016] TC 05135 ; Kaizen Search Ltd [2011] TC 01037 ; Luxottica (UK) Ltd [2011] TC 01198 ; On Demand Communications Ltd [2012] TC 01854 ; Oxbridge Research Group Ltd [2012] TC 01954 ; Prested Hall Ltd; Prested Health and Leisure Ltd [2014] TC 03462 ; Rayknight Enterpises Ltd [2014] TC 03417 ; Revenue and Customs Commissioners v Total Technology (Engineering) Ltd. [2013] BVC 1,533 ; Total Technology (Engineering) Ltd [2011] TC 01323 ; [2014] TC 03467–03469

Reasonable excuse

– see also Reasonable excuse

Generally

Commentary – VAT Reporter ¶59-665

Statute-barred excuses

Commentary – VAT Reporter ¶59-660 ; VAT Reporter ¶59-668

Restriction of deductions for direct tax purposes

Legislation/Regulatory – CTA2009 s. 1303 ; ITTOIA2005 s. 54, 869

Set-off of credits

Legislation/Regulatory – VATA94 s. 81

Small businesses

Generally

Commentary – VAT Reporter ¶60-455

Special arrangements

Commentary – VAT Reporter ¶60-468

Subsequent alterations to liability for period

Commentary – VAT Reporter ¶60-455

Surcharge liability notice

Ambiguity

Case Law – Wordsworth Trade Press Ltd. (1988) 3 BVC 702

Correct rate of assessment

Case Law – Kam (Stationery) Ltd. [1991] BVC 680

Duration/expiry

Case Law – Davies. (1989) 4 BVC 725 ; Independent Television Facilities Ltd. (1988) 3 BVC 816

Non-receipt

Case Law – Dow Engineering. [1991] BVC 611 ; Kam (Stationery) Ltd. [1991] BVC 680 ; Mass Information Systems Ltd [2011] TC 01296 ; Medway Draughting & Technical Services Ltd. (1988) 3 BVC 765 ; The Flying Music Co. Ltd. (1988) 3 BVC 860

Reasonable excuse

Case Law – S.J. Chapman. (1988) 3 BVC 741 ; The Flying Music Co. Ltd. (1988) 3 BVC 860

Validity of extension

Case Law – Valley Industrial Services Ltd. [1993] BVC 707

Withdrawal

Case Law – Montreux Fabrics Ltd. (1988) 3 BVC 725

Suspension

Currency of agreement for deferred payment

Commentary – VAT Reporter ¶60-476

Disaster of national significance

Commentary – VAT Reporter ¶60-476

Postal strike

Commentary – VAT Reporter ¶60-476

Taxpayer belatedly made payments on account

Case Law – Revenue and Customs Commissioners v Trinity Mirror plc [2015] BVC 527

Time to pay agreement

Case

Commentary – VAT Reporter ¶60-455

Generally

Commentary – VAT Reporter ¶60-450

Timely but incorrect return

Commentary – VAT Reporter ¶60-455

Worked example

Commentary – VAT Reporter ¶60-460