Generate a structured brief — facts, issues, held, reasoning, and significance — for this case in seconds. Or browse the verbatim judgment via the source links below.
Mr Philip Robinson Managing Director of the Appellant company and Mr Neil Sharman Chartered Accountant
The Appellant has applied for permission to appeal. The appeal was heard on 22 July 2013 and the decision released on 2 December 2013.
The Appellant�s grounds of appeal in applying for permission to appeal are that the Tribunal did not address in its decision the reasons why the Respondents late response to a request for Time to Pay in respect of defaults in periods 09/10 and 09/11 did not lead to those defaults being removed, and that if those defaults were removed, then the rate of default surcharge for the period 12/12 would be reduced from 10% to 2%.
The Appellant argued at the appeal hearing that those defaults should be removed because there had been requests for Time to Pay, which had not been considered by the Respondents until after the due date for payment of the VAT. This was a substantive ground of appeal, which the Appellant says the Tribunal did not adequately address in its decision.
This supplementary decision sets out the Tribunal�s reasons for concluding that there was no reasonable excuse for the defaults in relation to periods 09/10 and 09/11, and that consequently the default surcharges for those periods should not be removed.
Auto-extracted from BAILII. Full structured brief in progress — the source links below give you the verbatim judgment in the meantime.
Multiple official and mirror sources — pick whichever loads cleanly on your network.
Common Room
0 comments · About the Common Room →
No comments yet — start the discussion.
Voted-best comments help future students and feed Caselaw's AI study tools.