United Kingdom VAT & Duties Tribunals Decisions

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20654.html
Cite as: [2008] UKVAT V20654

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Leo Laboratories Ltd v Revenue & Customs [2008] UKVAT V20654 (23 April 2008)

 


20654

LONDON TRIBUNAL CENTRE Reference No: LON/2007/1546

Copy sent to:

Appellant/Applicant

Respondents

LEO LABORATORIES LIMITED

Appellant

-and-

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: MR JOHN WALTERS, Q.C. (Chairman) Sitting in public in London on 16 January 2008 DIRECTION

UPON the appeal, being a reasonable excuse appeal within the meaning of the VAT Tribunals Rules 1986, being called on

AND UPON HEARING David Hill, Company Secretary of the Appellant, for the Appellant and Mrs. Pauline Crinnion, Advocate, for the Respondents

AND UPON HEARING evidence from David Hill and Mrs. Rose Creegan, both of whom were cross-examined by Mrs. Crinnion

AND the Chairman having announced the decision of the Tribunal at the conclusion of the hearing and, on being asked by the Chairman, none of the parties required the decision of the Tribunal to be recorded in a written document in accordance with paragraph (1) of rule 30 of the VAT Tribunals Rules 1986

NOW THIS TRIBUNAL HEREBY DIRECTS:

(1) The appeal is allowed;

(2) The Tribunal finds that the Appellant has shown no reasonable excuse for the defaults in issue;

(3) However the Tribunal also finds that no surcharge period was notified to the Appellant consequent on the Appellant being in default for the period from 01/12/2006 to 31/12/2006;

2

(4) In consequence the Appellant is not liable to the surcharge issued in respect of the period from 01/02/07 to 28/02/07;

(5) The Tribunal finds that the notice of assessment of surcharge for that period, dated 27 April 2007, serves as a surcharge liability notice served on the Appellant specifying the period beginning on 27 April 2007 and ending on 28 February 2008 as a surcharge period for the purposes of section 59 VAT Act 1994;

(6) In consequence the Appellant is not liable to the surcharge issued in respect of the period from 01/03/07 to 31/03/07 because the conditions in section 59(4) VAT Act 1994 are not satisfied in relation thereto (this is so notwithstanding the fact that the Chairman indicated at the hearing that the Appellant would be liable to a surcharge for that period but at the reduced rate of 2%).

JOHN WALTERS, Q.C. Chairman Release Date: 23 April 2008