Market leading insight for tax experts
View online issue

Straid Farms Ltd: late payment penalty for Scottish landfill tax

A recent decision provides helpful reading for any penalty case arising with the Scottish devolved taxes where a reasonable excuse or special circumstances is to be claimed, writes Justine Riccomini (ICAS).

Straid Farms Ltd v Revenue Scotland [2017] FTSTC 2 decided on 26 July 2017 was an appeal against a late payment penalty issued by Revenue Scotland to a landfill operator. The penalty was for £7 596 calculated at 1% of the late Scottish landfill tax.
The tax return had been due by no later than 13 August 2016 but was submitted on 5 July because the administrator for Straid Farms wanted everything done before going off on a holiday to celebrate her ruby wedding. By filing the return early she inadvertently accelerated the due date for payment of the tax. The payment of the tax was made on 29 July. 
...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top