United Kingdom VAT & Duties Tribunals Decisions

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Cite as: [2005] UKVAT V19127

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19127

LONDON TRIBUNAL CENTRE Reference No: LON/05/0223

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Appellant/Applicant

Respondents

PHILTON FIRE & SECURITY LIMITED Appellant

- and -

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

ROSALIND RUDD

Sitting in public in London on 15 June 2005

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 M Sloane for the Appellant and Mr P Webb for the Respondent

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision

AND THE parties present at the hearing by their said representatives 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 Appellant does not have a reasonable excuse for the default for the period 05/04 because the paying-in slip was given to the bank after the close of banking business on 5 July 2004 and was date-stamped 6 July 2004

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

John F Avery Jones

Chairman

Release Date: 16 June 2005

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