Archive for December, 2013

In a case which emphasised the importance of promptness, and that unfamiliarity with the law is no excuse, a church social club which lodged appeals against penalties imposed for its ‘entrenched’ late payment of VAT has had its hopes of getting its money back dashed by the First-tier Tribunal. The club had for many years been engaged in lengthy correspondence with HM Revenue and Customs (HMRC) in respect of repeated delays in paying its VAT. It challenged no less than 23 default notices, the earliest of which dated back to 1988, after a new broom had finally brought order to its affairs. The club argued that it deserved credit for paying off its tax arrears and that it had in the past been badly hit by recession and unexpected events that damaged its cash flow. As a small, non-profit making, organisation ... Read more