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The Tribunal determined the appeal on 11 August 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 28 April 2010,� �HMRC�s Statement of Case submitted on �10 June 2010 and the Appellant�s reply dated 7 July 2010.
This is an appeal against both the first and second surcharges imposed in accordance with S.59C(2) and (3) Taxes Management Act 1970 (�TMA�) for the late payment of the tax due for the year ending 5 April 2008. Each penalty is in the sum of �8492.29.
The filing date for an online tax return for the year ending 5 April 2008 was 31 January 2009, for a paper return it was 31 October 2008. In the event a paper return was filed on 28 April 2009. The liability was a balancing payment for 2007/2008 of �171,890.40 which was due for payment on or before 31 January 2009. Various payments/credits were made against the 2007/2008 tax liability leaving a balance of �169,845.97 remaining a both surcharge trigger dates.
A surcharge notice was issued on 13 August 2009 for both surcharges. The period of default was from 31 January 2009 to 10 September 2009, 233 days. Following HMRC�s decision letter of 21 December 2009, the Appellant requested a review. That review, contained in a letter dated 2 February 2010 upheld the original decision. The Appellant on 28 April 2010 appealed to the Tribunal, seeking leave to appeal out of time, HMRC did not object to the appeal being out of time.
This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party.� The parties are referred to �Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)� which accompanies and forms part of this decision notice.
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