- The case involved an appeal by The Good Pack Limited against a VAT default surcharge of £1115.41
- Regulation 25(1) of the VAT Regulations 1995 requires VAT registered persons to submit a return by the last day of the following month
- Regulation 40 states that the VAT payable must be submitted by the last day of the return deadline
- HMRC has discretion to allow extra time for filing returns and making payments when done electronically
- Online returns have a standard deadline extended by seven calendar days
- Liability to default surcharge is governed by the Value Added Tax Act 1994, section 59, which considers a person in default if the return or VAT payment is not received by the deadline.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
