TaxCorporate TaxTrinity Mirror wins £70,000 VAT fine appeal

Trinity Mirror wins £70,000 VAT fine appeal

Tribunal finds HMRC assessment "disproportionate"

NEWS PUBLISHING GROUP Trinity Mirror has successfully appealed against an HMRC penalty for being one day late with a VAT return and payment in 2008.

Trinity Mirror felt the charge was not compliant with EU principle of proportionality and more severe than the gravity of the infringement warranted.

Judge Dr Kameel Khan at the first-tier tax tribunal ruled the surcharge was “disproportionate” and “plainly unfair” after HMRC imposed a £70,900 fine following the late filing and payment, equivalent to 2% of the aggregate value of its defaults.

Khan added there was little evidence to support HMRC’s position that dropping the fine would undermine the whole system, allowing large businesses to “pay their VAT late with immunity”.

As such, the tribunal dismissed the fine.

Related Articles

HMRC large business tax enquiry duration rises to 3 years

Corporate Tax HMRC large business tax enquiry duration rises to 3 years

1m Emma Smith, Managing Editor
‘Google tax’ nets HMRC £281m

Corporate Tax ‘Google tax’ nets HMRC £281m

5m Emma Smith, Managing Editor
OTS report: Corporation tax should follow accounts

Corporate Tax OTS report: Corporation tax should follow accounts

7m Alia Shoaib, Reporter
HMRC tax evasion assistance requests double in five years

Corporate Tax HMRC tax evasion assistance requests double in five years

8m Emma Smith, Managing Editor
Spring Budget 2017: Making Tax Digital

Business Regulation Spring Budget 2017: Making Tax Digital

11m Shereen Ali, Deputy Editor
Tax fraud loses HMRC £16bn

Corporate Tax Tax fraud loses HMRC £16bn

1y Emma Smith, Managing Editor
HMRC nets £2.6bn in corporate tax from big businesses

Corporate Tax HMRC nets £2.6bn in corporate tax from big businesses

1y Accountancy Age editorial
Tax crackdown brings in £468m for HMRC

Corporate Tax Tax crackdown brings in £468m for HMRC

1y Accountancy Age editorial