United Kingdom VAT & Duties Tribunals Decisions

The Corporate Merchandise Co Ltd v Customs and Excise [2005] UKVAT V19032 (18 April 2005)

19032

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0014

NOLTE MOBEL LTD Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal Chairman: Michael Johnson

Sitting in public in York on the 14 April 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing this day

And upon hearing Christopher Whitfield, company accountant for the Appellant and Bernard Haley, of the Solicitor's office of H M Customs and Excise, for the Respondents

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

And the Appellant and the Respondents by their said representatives stating pursuant to rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

This tribunal finds that it was reasonable for the Appellant not to have appreciated the requirement of the Respondents to make payment of its value added tax according to the Payment on Account Scheme and accordingly the Appellant's payment of its tax quarter by quarter in respect of its VAT accounting periods 06/04 and 09/04 should not have triggered a surcharge liability notice or the default surcharge under appeal

And this tribunal accordingly directs that this appeal is allowed

MICHAEL JOHNSON

CHAIRMAN

Release Date: 18 April 2005

© CROWN COPYRIGHT 2005