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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Active-PCB Solutions Ltd v Revenue & Customs [2007] UKVAT V20419 (01 November 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20419.html
Cite as: [2007] UKVAT V20419
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20419
LONDON TRIBUNAL CENTRE Reference No: LON/2007/1316
Copy sent to:
Appellant/Applicant
Respondents
ACTIVE-PCB SOLUTIONS LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: MISS J M POWELL (Chairman)
Sitting in public in London on 24 October 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 Mr Gary Turner, Managing Director, for the Appellant and Mr Simon 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 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 the Appellant had a reasonable excuse for the defaults because it was forced to make a payment using a different electronic system as a result of a Bank charge to the normal system and specified that the payment should be made some 8 days before it was due
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED
AND that there is to be no direction as to costs
J M POWELL
Chairman
Release Date: 1 November 2007
© CROWN COPYRIGHT 2007