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The taxpayer a barrister was one day late in submitting his VAT return and paying the tax for the January 2011 period.
He explained this was because he had been staying away from home due to a work commitment and was unable to use the HMRC online system because he did not have his username and password with him.
The Revenue issued a default surcharge in respect of the payment based on 5% of the VAT due.
The taxpayer appealed. He claimed that although he accepted the tax was paid late the penalty was unreasonable. He cited the decision in Enersys Holding UK Ltd (TC335) in which the penalty was deemed to be excessive and discharged.
HMRC said they had previously issued two default surcharges which had later been...
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