United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Stearns (Shipton Green) Ltd v Revenue & Customs [2006] UKVAT V20297 (18 May 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V20297.html
Cite as: [2006] UKVAT V20297

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Stearns (Shipton Green) Ltd v Revenue & Customs [2006] UKVAT V20297 (18 May 2006)

 


20297

LONDON TRIBUNAL CENTRE

Reference No: LON/2006/0135

Copy sent to:

Appellant/Applicant

Respondents

STEARNS (SHIPTON GREEN) LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MALCOLM GAMMIE C.B.E. Q.C. (Chairman)

JOHN ROBINSON

Sitting in public in London on 3 May 2006

DIRECTION

DIRECTION under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment 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 Richard Stearn, Director, for the Appellant and Mr S 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 representative stating pursuant to rule 30(8) of the said Rules 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 have a reasonable excuse for failing to ensure that payment was received by the Respondents by 7 November 2005, notwithstanding that the Appellant had instructed its bank on 4 November 2005 to make that payment

THIS TRIBUNAL accordingly DIRECTS that this appeal is DISMISSED

MALCOLM GAMMIE QC

Chairman

Release Date: 18 May 2006

© CROWN COPYRIGHT 2006