FTT Rejects Late VAT Appeals and Penalty Excuse Claims in Gagajoo Gardens Case

• The FTT refused Gagajoo Gardens & Landscapes Ltd’s late appeal against VAT default surcharges and dismissed its appeal against VAT late payment penalties.
• The appeals were brought about 3 to 4+ years late, which the FTT treated as a serious and significant delay.
• The company gave no adequate reason for the late surcharge appeal, so no reasonable excuse was found.
• For the late payment penalties, the director’s health, personal, business, and financial issues were rejected as a reasonable excuse because the company still traded and met other VAT duties.
• The FTT found the company had been cavalier about VAT compliance and saw no basis for any special reduction.

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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