United Kingdom VAT & Duties Tribunals Decisions

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18960.html
Cite as: [2005] UKVAT V18960

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Petroflex Ltd v Customs and Excise [2005] UKVAT V18960 (24 February 2005)

 


18960

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0593

PETROFLEX LIMITED Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: Elsie Gilliland

Susan C Stott FCA ATII

Sitting in public in York on the 10 February 2005

DECISION

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 21 June 2004 in the sum of £335.24 and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

And upon hearing Mr Brian Sugden, director, for the Appellant and Mr Chris Owen of the Solicitor's office of HM Customs and Excise for the Respondents

And this tribunal having heard this appeal and having announced its decision

This tribunal finds that the Appellant does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal. The delay in payment arose from an oversight on the part of the Appellant and does not constitute a reasonable excuse. The procedures of the Respondents did not restrict or adversely affect the Appellant's right to appeal to the tribunal. The issue of the Appellant's claim to a refund of the bailiff's costs should be addressed by the Adjudication Office.

And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs

ELSIE GILLILAND

CHAIRMAN

Release Date: 24 February 2005

© CROWN COPYRIGHT 2005