United Kingdom VAT & Duties Tribunals Decisions

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20706.html
Cite as: [2008] UKVAT V20706

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David Croome Ltd (t/a Gold Star Logistics v Revenue & Customs [2008] UKVAT V20706 (06 June 2008)

 


20706

LONDON TRIBUNAL CENTRE Reference No: LON/2008/530

Copy sent to:

Appellant/Applicant

Respondents

DAVID CROOME LIMITED T/A GOLD STAR LOGISTICS Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: Nicholas Aleksander (Chairman)

Sitting in public in London on 21 May 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 this day

AND UPON HEARING Mr D Croome, director of the Appellant and Mrs P Crinnion, Advocate of the Solicitor's Office HM Revenue & Customs 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 that they do not require the said decision to be recorded in a written document

THIS TRIBUNAL FINDS THAT the Appellant had insufficient funds to pay the VAT due in respect of the VAT return for the period 11/07 by reason of the delay in receiving repayments of input VAT from tax administrations of various countries in the European Union. Under section 71(1)(a), Value Added Tax Act 1994, an insufficiency of funds to pay any VAT due is not a reasonable excuse for a default surcharge. The Tribunal therefore determines that the Appellant did not have a reasonable excuse for the failure to make payment on the due date.

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

Nicholas Aleksander

Chairman

Release Date: 6 June 2008

© CROWN COPYRIGHT 2008