United Kingdom VAT & Duties Tribunals Decisions

---

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Dal Plant Hire Ltd v Revenue and Customs [2005] UKVAT V19291 (11 October 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19291.html
Cite as: [2005] UKVAT V19291

---

[New search] [Printable RTF version] [Help]

---

Dal Plant Hire Ltd v Her Majesty's Revenue and Customs [2005] UKVAT V19291 (11 October 2005)

19291

Default Surcharge: Insufficiency of funds; genuine distress; VAT on unpaid invoice repayable; Appeal allowed in part; refund in part.

EDINBURGH TRIBUNAL CENTRE

DAL PLANT HIRE LTD Appellant

- and -

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE & CUSTOMS Respondents

Tribunal: (Chairman): Mrs G Pritchard, BL., MBA., WS

Sitting in Edinburgh on Tuesday 11 October 2005

for the Appellant Mr W Dalrymple

for the Respondents Mr Russell Harrison

© CROWN COPYRIGHT 2005.


 


DECISION

This is an appeal against default surcharges applied for the quarters 09/04 & 12/04. Mr W Dalrymple appeared for the Appellant and Mr Russell Harrison for the Commissioners. After discussion and consideration of the true value of the J Fenton & Sons account to the Appellant and of the VAT due on the unpaid invoice being subject to repayment in due course HMRC withdrew the default surcharge for the period 12/04. This was accepted by the Appellant. The parties agreed no reasons need be given.

The appeal is refused in respect of the period 09/04.

The appeal is allowed by consent in respect of the period 12/04.

No expenses are found due to or by either party.

MRS G PRITCHARD, BL., MBA., WS

CHAIRMAN

RELEASE: 11 OCTOBER 2005

EDN/005/66