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VAT � penalty � default surcharge �whether reasonable excuse for defaults � yes � appeal allowed
In this appeal, the appellant appeals against penalties imposed under the �default surcharge� regime set out in s59 of the Value Added Tax Act 1994 (�VATA 1994�).
�The appellant accepts that it was late in paying VAT due in relation to its VAT period 01/14, that there was no �reasonable excuse� for this default and that a surcharge liability notice was issued in relation to that default.
The appellant also accepts that it was late in paying VAT due in relation to its VAT period 01/15. HMRC issued the appellant with a penalty of �8,043.13 (calculated as 2 per cent of the VAT due for that period). The appellant appeals against that penalty on the two following grounds:
(1) that there was a �reasonable excuse� for the late payment with the result that, by virtue of s59(7) of the Value Added Tax Act 1994 (�VATA 1994�), the penalty is not due; and
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