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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Adrel Ltd v Revenue & Customs [2006] UKVAT V19654 (17 July 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19654.html
Cite as: [2006] UKVAT V19654
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- in terms of the VAT Act 1994, blaming an employee or co-director is not a reasonable excuse for non-payment of Vat timeously;
- there is an admission in the papers at Part A of the Tribunal Appeal Form of liability for the Vat due.
19654
Default Surcharge: No appearance. Proceeded on paper. Admission of liability, no further and better particulars. Appeal dismissed.
EDINBURGH TRIBUNAL CENTRE
ADREL LTD Appellant
- and -
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE & CUSTOMS Respondents
Tribunal: (Chairman): Mrs G Pritchard, BL., MBA., WS
for the Appellant HEARD ON PAPERS ONLY
for the Respondents Russell Harrison
© CROWN COPYRIGHT 2006.
This is an appeal against default surcharges imposed by HMRC in respect of Vat due for the periods 08/05 and 11/05 due to the actions of an employee/co-Director of the Appellant company.
No appearance was made on behalf of the Appellant. I decided to proceed having looked at all the paperwork produced by HMRC which made it clear at P153 that the Appellant's Director Mr G Harrowell appeared to regard the appeal as a delaying tactic only. The Respondents were represented by Mr Russell Harrison who sustained the HMRC motion that the appeal be dismissed on the grounds:
As these grounds of the HMRC objection are correct, the appeal is dismissed.
No expenses are found due to or by either party.
EDN/006/37