- Pauline Luzha appealed against late submission penalties for VAT returns under Schedule 24 Finance Act 2021.
- The penalties totaled £400 for late submissions in VAT periods 6/24 and 9/24.
- Luzha argued she submitted on time but faced software issues and struggled to understand VAT requirements.
- HMRC upheld the penalties, finding no reasonable excuse for the late submissions.
- The Tribunal dismissed the appeal.
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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