MSD (Darlington) Ltd v Revenue & Customs [2006] UKVAT V19897 (20 November 2006)
19897
VALUE ADDED TAX — default surcharge — taxpayer entering into major contract — supplier providing services to enable taxpayer to perform contract — available time-frame very short — supplier failing to provide service — taxpayer able to perform contract only at great additional cost — cash flow adversely affected — inability to meet VAT liability on time — whether reasonable excuse — yes — appeal allowed
MANCHESTER TRIBUNAL CENTRE
MSD (DARLINGTON) LIMITED
Appellant
- and -
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS
Respondents
Tribunal: Colin Bishopp (Chairman)
Roland Presho FCMA
Sitting in public in North Shields on 14 November 2006
Stanford Cowan, solicitor, for the Appellant
Charles Morgan, counsel, instructed by the Acting Solicitor for HM Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2006
DECISION
COLIN BISHOPP
CHAIRMAN
Release Date: 20 November 2006
MAN/06/0293