United Kingdom VAT & Duties Tribunals Decisions

Viastar Ltd v Revenue & Customs [2006] UKVAT V19915 (01 December 2006)

19915

LONDON TRIBUNAL CENTRE Reference No: LON/06/767

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Appellant/Applicant

Respondents

VIASTAR LIMITED Appellants

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MISS J M POWELL (Chairman)

MRS C S DE ALBUQUERQUE

Sitting in public in London on 29 November 2006

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

AND UPON HEARING Mr Gohil, Bookkeeper, for the Appellant and Mr Chambers, Advocate, for the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 as amended that they do not require the said decision to be recorded in a written document in accordance with Rule 30(1) of the said Rules

THIS TRIBUNAL FINDS THAT because of an apparent error made by the person entering the amount of VAT onto the sage system there was a misdeclaration on the return. The reason for the error was not clear and it was discovered as a result of a visit from an inspector following which no real reason for the error was made out. The Appellant did not show a reasonable excuse for the error and the Tribunal did not regard it suitable to mitigate the penalty

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

J M POWELL

Chairman

Release Date: 1 December 2006

© CROWN COPYRIGHT 2006