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Fortune Foods UK Ltd (TC7952)
The taxpayer registered for the soft drinks industry levy
in March 2019 and was required to submit quarterly returns for the quarters to
31 March, 30 June, 30 September and 31 December 2019. It was late filing each
of them, so HMRC imposed penalties. The taxpayer appealed. It said it was a
small company and had ‘never received any information from HMRC regarding
filing of a soft drinks industry levy return’.
The First-tier Tribunal said ignorance of the law could only be a reasonable excuse ‘exceptionally’. There was no reason why the owners of the taxpayer could not have acquainted themselves of their obligations. The relevant information was in the regulations for the levy.
The taxpayer’s appeal was dismissed.
