- DDK Projects Ltd appealed against VAT late payment penalties, claiming a reasonable excuse.
- The company’s only executive director became a full-time carer due to a traumatic birth, and the external bookkeeper was unexpectedly absent.
- HMRC’s notification of the late payment was delayed by over a month.
- The First-tier Tribunal (FTT) found that the combination of these factors amounted to a reasonable excuse.
- The appeal was allowed, and the penalties were cancelled as the VAT was paid promptly once notified.
Source: claritaxnews.com
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.
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