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VAT default surcharge � insufficiency of funds - CIS refund due from HMRC to Appellant - whether reasonable excuse - no - whether penalty disproportionate - no - Appeal dismissed
Sitting in public at Ministry of Justice Tribunals Service, Priory Courts, Bull Street, Birmingham on 27 March 2014
C G Steel Structures Limited (�the Appellant�) appeals against a default surcharge of �963.15, for its failure to submit in respect of its VAT period ended 30 April 2013 (04/13 period), by the due date, payment of the VAT due. The surcharge was calculated at 15% of the VAT due of �6421.01.
The Appellant also appeals against a default surcharge of �1,659.27, for its failure to submit in respect of its VAT period ended 30 July 2013 (07/13 period), by the due date, payment of the VAT due. The surcharge was calculated at 15% of the VAT due of �11,061.86.
The Appellant�s appeal against both surcharges was submitted to the Tribunal on 16 January 2014.
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