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Overview of the case
Overview of the case
The Appellant company appeals against a penalty for £9,025.59 imposed on it in relation to the late payment of VAT relating to the quarter ended 30 June 2024.
As announced to the parties at the end of the hearing, we decided to allow the Appellant’s appeal.
- Heading
- Introduction
- Overview of the case
- The legislative scheme
- The case law on reasonable excuse
- The case law on special reduction
- Findings of fact
- The Appellant’s complaint to HMRC
- Penalty for late payment
- Reasonable excuse
- Discussion
- Special reduction
- HMRC’s arguments
- The Appellant’s arguments
- Discussion
- Conclusions