On starting to read this apparently routine Default Surcharge case, it soon proves itself something more significant, and potentially helpful for the many taxpayers who suffer penalties as a direct result of the HMRC website being useless!
The taxpayer had difficulty logging onto his HMRC online account to submit his VAT Return. He referred to a series of problems which prevented him submitting his Return on time. Although HMRC did produce a transcript of his WebChat conversation, there was no more explanation as to why he could not login to submit his Return. The Tribunal agreed that the chain of events constituted a reasonable excuse.
Given that many taxpayers experience difficulties using the HMRC website for their VAT and other taxes, this case may prove to be a helpful precedent. http://www.bailii.org/uk/cases/UKFTT/TC/2019/TC07042.html
About Les Howard
Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire
I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.