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Marsdens Caterers of Sheffield v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 February 2016
VAT payments on account regime
HMRC required the taxpayer to pay VAT under the payment on account (POA) regime. It said the company had made three payments late for the 9/11 quarter and imposed a surcharge.
The taxpayer said the POA regime should not have applied for the 9/11 quarter because its liability had not exceeded the relevant threshold in 3/11. As a result two of the payments had been made early. It said the third one should have been granted the seven-day extension enjoyed by other traders that were not in the POA regime. HMRC’s refusal to allow this was contrary to the EU principle of equal treatment.
The taxpayer’s VAT liability was higher than £2m.
The First-tier Tribunal dismissed the taxpayer’s appeal.
The Upper Tribunal found that in the period ended 3/11 the taxpayer’s VAT liability was higher than £2m which had been the...
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