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United Kingdom VAT & Duties Tribunals Decisions

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Buxhall Ltd v Revenue & Customs [2007] UKVAT V20075 (20 March 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20075.html
Cite as: [2007] UKVAT V20075
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Buxhall Ltd v Revenue & Customs [2007] UKVAT V20075 (20 March 2007)

     
    20075
    LONDON TRIBUNAL CENTRE Reference No: LON/2006/0848
    Copy sent to
    Appellant Respondents
    BUXHALL LIMITED
    Appellant
    - and -
    THE COMMISSIONERS FOR HER MAJESTY'S
    REVENUE AHD CUSTOMS
    Respondents
    Tribunal : DR A N BRICE (Chairman)
    MRS C S DE ALBUQUERQUE
    Sitting in public in London on 14 March 2007
    DIRECTION
    Under Rule 30(8)
    THIS was an appeal against default surcharges for the accounting periods ending on 31 December 2004, 30 September 2005, 31 December 2005 and 31 March 2006
    WE HEARD Mr H Ekrami for the Appellant and Mr S Chambers for the Respondents
    THE APPELLANT argued that there had been several floods in one of its shops and several break-ins in another shop. The evidence before us indicated that the floods had been occurring for some years and there was no evidence of any particular problem on the dates the tax was due. There was very little evidence about any break-ins but what there was did not relate to the dates the tax was due. In view of the fact that the Appellant paid tax on cash received rather than on invoices delivered, and in view of the fact that the Appellant had a number of shops, we found that there was not a reasonable excuse for the tax not being paid in time
    OUR DECISION IS that we were not satisfied that there was a reasonable excuse for the tax not being paid in time
    AT THE CONCLUSION of the appeal we announced our decision to dismiss the appeal and both parties present at the hearing, agreed that they did not want a full written decision
    WE THEREFORE DIRECT that the appeal be dismissed
    DR A N BRICE
    Chairman
    Release Date: 20 March 2007
    © CROWN COPYRIGHT 2007

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