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Default surcharge - late return and payment � whether reasonable excuse � appeal dismissed.
The Tribunal determined this appeal on 21 September 2015 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 of 15 September 2014 and HMRC�s Statement of Case submitted in January 2015.
This is an appeal against a Default Surcharge Notice for the period 08/14 in the sum of �358.55. The surcharge was levied at the rate of 10% of the tax due of �3585.54.
The period 08/14 had a due date of 7 October 2014 for electronic VAT return submission and payment. The return was received on 8 October and payment was received on 13 November 2014.
The Appellant�s first default is recorded for the period 11/13 and entered the default surcharge regime at that time.
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