20572
DEFAULT SURCHARGE – tax was due on 7 May which was a bank holiday – electronic payment of tax initiated without regard to bank holiday – tax received one day late - whether reasonable excuse – no – appeal dismissed – VATA 1994 S59(7)(b)
LONDON TRIBUNAL CENTRE
THAMESVIEW ESTATE AGENTS LIMITED
Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AND CUSTOMS
Respondents
Tribunal: DR A N BRICE
MRS R A WATTS DAVIES MHCIMA FCIPD
Sitting in London on 28 November 2007
Mr Jeff Doble, Chartered Surveyor and Director of the Appellant, for the Appellant
Mr Jonathan Holl, Advocate in the Office of the Solicitor of HM Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2008
DECISION
The appeal
The legislation
The evidence
The facts
The arguments
Reasons for decision
Decision
DR NUALA BRICE
CHAIRMAN
RELEASE DATE: 22 February 2008
LON/2007/1352/15.02.08