The appellant, Ian Rose, appealed against a VAT penalty issued for a late payment of £1,936.05.

WWM Rose & Sons Ltd, a limited company incorporated on 6 December 1976, provided wholesale agricultural machinery, equipment and supplies.

The due date for the VAT return and payment for the period 01/21 was 7 March 2021. The return was filed on 5 March 2021 and the VAT bill of £84,078.50 was paid under the National Direct Debit Service (NDDS) on various dates.

In addition, a time to pay (TTP) arrangement was set up on 8 March 2021 with the first payment being due on 1 April 2021.