Penalty

Parking Penalty Fines: VAT Taxable Supply or Contractual Damages?

In the recent case of Vehicle Control Services Limited v HM Revenue & Customs [2013] the Court of Appeal considered whether Vehicle Control Services Limited were liable to pay VAT on parking penalty charges. The Court of Appeal overruled the decision of the Upper Tier Tax Tribunal and found that parking penalty fees are not a taxable supply (therefore …

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Case Study: Taxpayer successfully appeals HMRC’s Penalty for late payment of PAYE

The First-tier Tribunal’s (“FTT”) recent decision in CED Ltd v Her Majesty Revenue & Customs (“HMRC”) raises a significant argument for those having to meet pay-as-you-earn (“PAYE”) tax liabilities without fear of late payment penalties. What are HMRC PAYE Late Payment Penalties? The payment of PAYE tax to HMRC now falls on the 19th day of …

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