20413
Reasonable excuse - filing of Online Return - meaning of days in order to calculate the seven day extension for filing such a return - was it a reasonable excuse to conclude that days meant working and not calendar days - no - appeal dismissed
LONDON TRIBUNAL CENTRE
TEW BROTHERS LTD Appellant
- and –
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS Respondents
Tribunal: JUDITH POWELL (Chairman)
MRS C S de ALBUQUERQUE
Sitting in public in London on 10 October 2007
The Appellant did not appear
Mr Simon Chambers, Advocate, for the Respondents
© CROWN COPYRIGHT 2007
DECISION
JUDITH POWELL
CHAIRMAN
RELEASED: 25 October 2007
LON 2007/1286