Sandpiper Car Hire Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 267 (TC) (14 May 2018)


BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Sandpiper Car Hire Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge) [2018] UKFTT 267 (TC) (14 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06497.html
Cite as: [2018] UKFTT 267 (TC)

[New search] [Contents list] [Printable PDF version] [Help]


Decision Number: TC 06497
Appellant: Sandpiper Car Hire Limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
ANNE REDSTON
Date Of Decision: 14/05/2018
Main Category: VAT - PENALTIES
Main Subcategory: Default surcharge
Notes: VAT - default surcharge - reasonable excuse - serious and life-threatening illnesses - reliance on manager - theft by manager - continued attempts to meet obligations - whether reasons for relying on a third party can provide a reasonable excuse - appeal allowed - approach of HMRC to dealing with people with disabilities
PDF Copy:                                 [2018] UKFTT 267 (TC)


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06497.html