United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Osteria Romana Ltd v Revenue & Customs [2008] UKVAT V20635 (31 March 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20635.html
Cite as: [2008] UKVAT V20635

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Osteria Romana Ltd v Revenue & Customs [2008] UKVAT V20635 (31 March 2008)

 


20635

LONDON TRIBUNAL CENTRE LON/2008/203

OSTERIA ROMANA LIMITED (Appellant)

and –

THE COMMISSIONERS OF HM REVENUE & CUSTOMS (Respondents)

Tribunal: Nicholas Aleksander (Chairman)

Mrs ER Adams FCA ATII

Sitting in public in London on 26 March 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 coming on for hearing today

AND UPON HEARING Mr I Landsborough, of Landsborough Accounting Services Limited, for the Appellant and Mrs P Crinnion, Advocate, of the Solicitors Office of HM Revenue & Customs for the Respondents

AND HAVING HEARD Mr F Mardani a director of the Appellant

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision

AND THE parties present at the hearing or by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunal Rules 1986 that they do not require the said decision to be recorded in a written document in accordance with Rule 30(1)

THIS TRIBUNAL FINDS THAT the Appellant failed to pay the VAT due in respect of the period 08/07 on time due to the Appellant's bank not honouring its cheque as the amount in words and the payee had not been entered on the cheque. Section 71(1)(b) Value Added Tax Act 1994 provides that where reliance is placed by the Appellant on any other person to perform any task (in this case the Appellant's accountant to complete the cheque), any dilatoriness of that person cannot amount to a reasonable excuse for the purposes of the default surcharge. Accordingly the Appellant did not have a reasonable excuse for its default.

AND THIS TRIBUNAL DIRECTS THAT this appeal is dismissed.

AND that there is to be no direction as to costs

Nicholas Aleksander

Chairman

Release Date: 31 March 2008

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