United Kingdom VAT & Duties Tribunals Decisions

Lygate v Revenue & Customs [2006] UKVAT V19552 (18 April 2006)

19552

Default surcharge: One day late. HMR&C visit 3/11/05 when bank should have been instructed Appellants wife undergoing treatment in hospital relating to end stage of pregnancy; Appellant at hospital with wife; Bank instructed 4/11/05, monies received HMR&C one day late; Appeal allowed of consent.

EDINBURGH TRIBUNAL CENTRE

DR JAMES FLEMING LYGATE Appellant

- and - THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS Respondents Tribunal: (Chairman): Mrs G Pritchard, BL., MBA., WS
Sitting in Edinburgh on Tuesday 18 April 2006

for the Appellant Dr James Fleming Lygate

for the Respondents Mr Russell Harrison

© CROWN COPYRIGHT 2006.

DECISION

This is an appeal against a default surcharge imposed in respect of the quarter 09/05 having a due date of payment of 7/11/05 (a Monday) under the credit (BACS accounting) system. Payment was received by the Respondents on 8/11/05.

On the motion of the Appellant who explained:

1. that he had awaited a visit on 3/11/05 of HMR&C officer before instructing his bank to transmit funds;
2. on the actual day his wife had a hospital appointment, when their expected child required treatment, a cause of some concern;
3. he had not instructed the bank transfer until 4/11/05 but had hoped it would be timeous; and
4. was disappointed it was one day late, this appeal is allowed with the consent of HMR&C.
MRS G PRITCHARD, BL., MBA., WS CHAIRMAN
RELEASE: 18 APRIL 2006

EDN/05/104