United Kingdom VAT & Duties Tribunals Decisions

BA Security Systems Ltd & Anor v Revenue & Customs [2006] UKVAT V19916 (01 December 2006)

19916

LONDON TRIBUNAL CENTRE Reference No: LON/05/93-4

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Appellant/Applicant

Respondents

BA SECURITY SYSTEMS LIMITED

CAULDICOT 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 Swalwell, Director, for the Appellant and Mr Holl 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 the Appellant did not show that there was a reasonable excuse for the defaults in question because although Mr Swalwell had acted in an admirably compassionate manner to the bookkeeper who was terminally unwell he did not take action soon enough to deal in a business like manner with the consequences this illness was having on the Appellants' VAT affairs

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

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