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VAT � late submission of return and late payment - insufficiency of funds- no reasonable excuse
The Tribunal determined the appeal on 19 May 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 December 2013 (with enclosures) and HMRC�s Statement of Case �(with enclosures).
The Appellant company has been in the default surcharge regime from the period 08/11 onwards and is appealing against a default surcharge of �731.45� for the period 05/13.
The VAT return for the period 05/13 should have been filed electronically on 7 July 2013 and payment made by direct debit on 10 July 2013.
The Appellant company in its grounds of appeal state that by July 2013 it still had not received monies that were owing to it for work carried out in May 2013. As a result it guessed at the VAT and submitted the return on 13 July 2013 and the direct debit was set up for payment on 17 July 2013.
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