United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Durr GmbH v Revenue & Customs [2007] UKVAT V20420 (01 November 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20420.html
Cite as: [2007] UKVAT V20420

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Durr GmbH v Revenue & Customs [2007] UKVAT V20420 (01 November 2007)

 


20420

LONDON TRIBUNAL CENTRE Reference No: LON/2007/1460

Copy sent to:

Appellant/Applicant

Respondents

DURR GmbH Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MISS J M POWELL (Chairman)

MR P D DAVDA FCA

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 Mrs Brenda Collins, VAT Agent, 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 period ending 31 March 2006 and 31 March 2007 where Mrs Collins was unable to make VAT payments on time as a result of two quite different but very serious and unexpected illnesses and death in her immediate family but did not have a reasonable excuse for the failure to pay VAT by the due date in respect of the period ending 30 June 2007 as she had failed adequately to give instructions to the Bank so as to ensure that payments arrived on time. The Appellant did not appeal against the surcharge for the period ending 31 December 2006

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED IN PART

AND that there is to be no direction as to costs

J M POWELL

Chairman

Release Date: 1 November 2007

© CROWN COPYRIGHT 2007