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The taxpayer made a number of late VAT payments. He agreed a time-to-pay arrangement with HMRC in respect of his November 2008 VAT return and assumed the set-up would apply to future returns. The Revenue imposed default surcharges in respect of the four 2009 returns.
The taxpayer appealed on the ground that the taxman had not brought to his attention that the time-to-pay arrangement applied only to November 2008 and that new agreements would be necessary for other periods. He said he had been misled by the department.
HMRC said that a time-to-pay contract was a concession applicable only to a specific period and was not a ‘rolling agreement’: the taxpayer should have made new arrangements for each default period.
The First-tier Tribunal examined the evidence relating to contact between the taxpayer and HMRC. The judge found the taxpayer had been misled: at no point had he been told...
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