![TC09554 - [2025] UKFTT 00747 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
Penalty for late payment
Penalty for late payment
There was no dispute that the VAT for the 30 June 2024 quarter was paid late. As per the above findings of fact, HMRC properly notified the Appellant of the penalty.
The case therefore turns on whether the Appellant can rely on the provisions in either paragraph 12 (reasonable excuse) or 13 (special circumstances) of Schedule 26 to eliminate (or reduce) the penalty.
- 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