ETP Card Processing Ltd v Revenue & Customs

VAT �appeal against the penalty imposed for failure to submit an EC Sales List by the due date- appellant did not receive penalty notice in accordance with Section 66(2) and (3) of the Value Added Tax Act 1994 � appeal allowed

This is an appeal against two penalties imposed by HMRC as a result of the appellant�s EC Sales Lists (�ESLs�) for the 6/11/2011 period and the 12/11/11 period not being received by the due date. A penalty of �500 was imposed for the 6/11 period and a penalty of �1000 was imposed for the 12/11 period.

(1) If, by the last day on which a person is required in accordance with regulations under this Act to submit an EC sales statement for any prescribed period to the Commissioners, the Commissioners have not received that statement, that person shall be regarded for the purposes of this section as being in default in relation to that statement until it is submitted.

(2) Where any person is in default in respect of any EC sales statement the Commissioners may serve notice on him stating�

(b) that (subject to the liability mentioned in paragraph (d) below) no action will be taken if he remedies the default before the end of the period of 14 days beginning with the day after the service of the notice;