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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Colombotti v Customs and Excise [2004] UKVAT V18854 (29 November 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18854.html Cite as: [2004] UKVAT V18854

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18854

LONDON TRIBUNAL CENTRE Reference No: LON/04/803

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Appellant/Applicant

Respondents

CARLO E P COLOMBOTTI Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

MRS CAROLINE DE ALBERQUERQUE

Sitting in public in London on 20 October 2004

REASONS FOR DIRECTION

under Rule 30(8)

ON 22 October 2004 the Tribunal released the following Direction:

"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 coming on for hearing this day

AND UPON HEARING Mr A Dougal for the Respondents, the Appellant having informed the Tribunal that he would not be present or represented

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

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

THIS TRIBUNAL FINDS THAT the Appellant does not have a reasonable excuse for the late payment of the tax on the 12/03 return. The cheque was posted late on 5 February 2004. Reliance on the accountant cannot be a reasonable excuse under section 71(1)(b) of the VAT Act 1994. The 7 days grace applies only to electronic payments as the Respondents explained in their letter of 16 March 2004.

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs."

The Appellant has requested pursuant to Rules 30(2) and (8) of the VAT Tribunals Rules 1986 a written document containing the findings of fact by the Tribunal and its reasons for the decision. The Tribunal's only findings of fact and reasons for its decision are as stated in the Direction reproduced above.

John F Avery Jones

Chairman

Release Date: 21 October 2004

© CROWN COPYRIGHT 2004