United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Maintenance & Buiding Preservation Ltd v Revenue and Customs [2005] UKVAT V19292 (11 October 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19292.html
Cite as: [2005] UKVAT V19292

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Maintenance & Buiding Preservation Ltd v Her Majesty's Revenue and Customs [2005] UKVAT V19292 (11 October 2005)

19292

Default Surcharge: no reasonable excuse. Appeal refused.

EDINBURGH TRIBUNAL CENTRE

MAINTENANCE & BUILDING PRESERVATION LTD Appellants

- 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 Appellants Mr McComb

for the Respondents Mr Russell Harrison

© CROWN COPYRIGHT 2005.


 


DECISION

This is an appeal against 2 default surcharges imposed for quarters 11/04 & 02/05. After discussion and explanation by Mr Russell Harrison of HMRC of the default surcharge regime Mr McComb on behalf of the Appellants accepted that the surcharges were applied properly and that no reasonable excuse had been available to him with regard to the surcharges. He accepted no reasons required to be given as the statutory surcharges had no provision for discretion by the Chairman of the Tribunal.

The appeal is refused.

No expenses are due to or by either party.

NOTE:

Mr Russell Harrison for HMRC disclosed a claim against Homeserve a company which currently instructs the Appellant Company. Mr McComb did not object to Mr Harrison continuing to represent HMRC.

MRS G PRITCHARD, BL., MBA., WS

CHAIRMAN

RELEASE: 11 October 2005

EDN/005/55