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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Grays Thermal Insulation Engineers Ltd v Revenue & Customs [2007] UKVAT V20168 (22 May 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20168.html
Cite as: [2007] UKVAT V20168
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- The Appeal to be dismissed. There is no reasonable excuse under VATA 1994, Section 59(7)
- The fact that the Appellant did not know there was a limit on the amount which could be transferred electronically from its bank cannot be a reason for late payment of the VAT
- The date on the cheque and VAT return showed that they were both late when sent to HMRC
- Payment by cheque rather than electronic payment did not allow a concessionary period for late payment. The fact that the Appellant first tried to pay by electronic means and then reverted to payment by cheque is not a relevant factor if the payment is late
20168
LONDON TRIBUNAL CENTRE Reference No: LON/2007/248
Copy sent to:
Appellant/Applicant
Respondents
GRAYS THERMAL INSULATION ENGINEERS LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: DR K KHAN (Chairman)
MRS C S ALBUQUERQUE
Sitting in public in London on 16 May 2007
DIRECTION
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 E Parker, Accountant for the Appellant and Mr J P Holl, Advocate, HMRC, for the Respondents
AND THIS TRIBUNAL having heard this appeal and having announced its decision as follows
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
Chairman
Release Date: 22 May 2007