United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Retrotec Ltd v Revenue & Customs [2007] UKVAT V20208 (27 June 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20208.html
Cite as: [2007] UKVAT V20208

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Retrotec Ltd v Revenue & Customs [2007] UKVAT V20208 (27 June 2007)

 


20208

LONDON TRIBUNAL CENTRE Reference No: LON/2007/661

Copy sent to:

Appellant/Applicant

Respondents

RETROTEC LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: DR K KHAN (Chairman)

MRS E MACLEOD

Sitting in public in London on 20 June 2007

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 Guy Black, Managing Director, for the Appellant and Gloria Orimoloye, Officer, HMRC, 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 since there were two separate companies, the fact that one company had not received an expected repayment from HMRC on time to allow the second company to pay its VAT is not a reasonable excuse. If the companies were within a VAT group the consideration may have been different

It is to be recognised that the Appellant was given poor service by HMRC

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

K KHAN

Chairman

Release Date: 27 June 2007

© CROWN COPYRIGHT 2007