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Trinity Mirror plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 August 2015
The taxpayer was one day late making its VAT payment for the December 2007 period. Apart from one other delayed payment the taxpayer’s VAT record was perfect.
HMRC imposed a default surcharge of £70 000 reduced from £95 900. The taxpayer appealed to the First-tier Tribunal. After referring to the decisions in Enersys Holdings UK Ltd (TC335) and CRC v Total Technology (Engineering) Ltd [2013] STC 681 the tribunal discharged the surcharge on the basis that it was disproportionate.
HMRC appealed to the Upper Tribunal.
Mrs Justice Rose said the First-tier Tribunal’s conclusion that the surcharge had been disproportionate was not one that could be arrived at as a matter of law. Its reliance on Enersys had been misguided. The tribunal had taken the “false premise” that the gravity of...
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