United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Fish v Customs and Excise [2005] UKVAT V18984 (17 February 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18984.html
Cite as: [2005] UKVAT V18984

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Fish v Customs and Excise [2005] UKVAT V18984 (17 February 2005)

 


18984

LONDON TRIBUNAL CENTRE Reference No: LON/03/746

Copy sent to:

Appellant/Applicant

Respondents

COLIN S FISH Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: HOWARD M NOWLAN (Chairman)

Sitting in public in London on 12 January 2005

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge of 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 Colin Fish in person and Mr Dougal on behalf of the Respondents

AND THE parties present at the hearing by their said representative(s) stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 as amended that they do not require the said decision to be recorded in a written document in accordance with Rule 30(1) of the said Rules

THIS TRIBUNAL FINDS THAT the regular late payment of invoices, as a habitual risk of his business, did not constitute a reasonable excuse to Mr Fish's late payment of VAT, particular because his output liability was calculated on a cash basis

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

HOWARD M NOWLAN

Chairman

Release Date: 17 February 2005

© CROWN COPYRIGHT 2005