Title: Keiller Collins Property Ltd v Revenue & Customs [2008] UKVAT V20557 (30 January 2008)
Author: IT
Last saved by: joe.ury
Company: Unisys

20557
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/101

								Copy sent to:

								Appellant/Applicant

								Respondents

	KEILLER COLLINS PROPERTY LIMITED	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: RODNEY P HUGGINS (Chairman)
                                                                    	      
	Sitting in public in London on 23 January 2008

	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 (the 1986 Rules) coming on for hearing this day

AND UPON HEARING Simon Chambers, Advocate for the Respondents

AND no one appearing for the Appellant this tribunal determined to proceed in accordance with Rule 26(2) of the 1986 Rules

AND THIS TRIBUNAL having heard this appeal and having announced its decision 

AND THE party present at the hearing by their said representative stating pursuant to Rule 30(8) of the 1986 Rules that they do not require the said decision to be recorded in a written document in accordance with Rule 30(1) of the 1986 Rules

THIS TRIBUNAL FINDS THAT the Appellant did not have reasonable excuses for the default which resulted in the Respondents making the assessment under appeal because (1) although the blank VAT Return for the period 09/06 was not delivered at the Appellant’s address it must have been aware of the fact that a Return had to be made as a photocopied form was used instead (2) a PAYE audit was being processed but it commenced on 4 September 2006 and the Appellant should have had sufficient time to ascertain the information necessary for compilation of the Returns (3) the Appellant has stated that its accounts person resigned “during this period” but no details of the circumstances have been supplied and the Return in question is dated 31 October 2006 and signed by a Director 

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED 

AND that there is to be no direction as to costs

RODNEY P HUGGINS
	Chairman
	Release Date: 30 January 2008

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