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Vat surcharge set aside as "disproportionate" - is this the start of a commonsense approach to automatic surcharges?

There are many examples of tax surcharges being applied automatically to trivial failures and delays, only for HMRC to refuse to waive or reduce them (as they have power to do for late payments of personal taxes under Self Assessment). At last this ruthless and mechanical approach has been deemed to be wrong by the First Tier Tribunal in the Enersys Holdings judgement just published, which ruled its application in that case to be in contravention of EU law because the actual penalty was disproportionate to the failure which generated it.

If you have appealed a surcharge notice, or have recently received one, contact David now to discuss how this ruling may influence your appeal.














Belfast Telegraph Business Clinic

New: HMRC's power to "name and shame" tax offenders explained 16 March 2010

Tax Health Plan - "amnesty" for medical professionals 19 January 2010

Offshore disclosure (NDO) notification deadline imminent 24 November 2009 (lead item)

Cutting down on VAT administration 22 September 2009 (scroll down to third item)

New Disclosure Opportunity 25 August 2009: how to disclose undeclared takings held in the Republic of Ireland
(Scroll down to third item)

Tax savings through incorporating a business 4 August 2009
(Scroll down to second item)

HMRC help with cash flow and tax payments 19 May 2009
(Scroll down to second item)

Dealing with undeclared sales on selling a business 28 April 2009
(Lead item)

Useful links

HM Revenue & Customs website homepage: http://www.hmrc.gov.uk

Tax Health Plan - the limited "amnesty" for health professionals with previously undeclared income - HMRC Tax Health Plan homepage

TaxTroubleshooter and PenaltyBusters are services operated by David A Hill Business and Tax Consulting.
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