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VAT � default surcharge � penalty � whether properly imposed � whether reasonable excuse
The Tribunal determined the appeal on 14.07.2014 without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 (default paper cases) having first read the Notice of Appeal dated 19.02.2014 (with enclosure) and HMRC�s Statement of Case submitted on 20.05.2014 (with enclosures).
The Tribunal decided that the Notices of Assessment of Surcharge dated 27.11.2013 and 11.11.2013 in the sums of �375.84 and �591.94 in respect of VAT due for the periods 01.02.2013 to 30.04.2013 and 01.05.2013 to 31.07.2013 were properly issued by the Respondents.
The Tribunal found that the VAT Return for the period 01.02.2013 to 30.04,2013 was received by the Respondents on 09.11.2013. The due date was 07.06.2013 for electronic payments and electronic VAT submission. Payment was received on 14.11.2013 i.e. over five months late.
The Tribunal also found that the VAT Return for the period 01.05.2013 to 31.07.2013 was received by the Respondents on 09.11.2013. The due date was 07.09.2013 for electronic payments and electronic VAT submission. Payment was received on 14.11.2013 i.e. over two months late.
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