Penalties stand

HMRC imposed penalties on the taxpayer company in November 2012 for the late filing of its quarterly EC sales lists for March and June 2012.

The business appealed claiming the notices were issued without prior warning. The return for June would have been filed on time had the taxman issued a reminder more promptly in respect of the March document. The late filing was not intentional but a “mere oversight”.

The First-tier Tribunal said the obligation to file EC sales lists on time existed regardless of reminders from the Revenue. The department’s failure to charge the penalty for the late March return promptly could not constitute a reasonable excuse for the taxpayer’s failure to submit the June return.

Oversights were also not regarded as a reasonable excuse. The tax authority had applied the legislation correctly and the fines were confirmed.

The taxpayer’s appeal was dismissed.

UK firms have...