- The case concerns Splend SPV (UK) Ltd appealing against late payment penalties (LPPs) for late VAT payment.
- The Tribunal considered whether the penalties were valid, if the appellant had a reasonable excuse, if payment was made promptly after the excuse ended, and if HMRC’s decision on penalty reduction was flawed.
- Both parties agreed the VAT payment was late, no ‘Time to Pay’ agreement was requested, and the penalty criteria and calculations were correct.
- The hearing was held publicly via video, with both parties represented (the appellant by company officers, HMRC by a solicitor).
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.
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