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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Insite Associates Ltd v Customs and Excise [2005] UKVAT V19002 (24 March 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19002.html Cite as: [2005] UKVAT V19002

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19002

LONDON TRIBUNAL CENTRE Reference No: LON/2003/1107

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Appellant/Applicant

Respondents

INSITE ASSOCIATES LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: STEPHEN OLIVER QC (Chairman)

MR S K DAS

Sitting in public in London on 9 March 2005

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 as amended coming on for hearing this day

AND UPON HEARING Martin Smith, company secretary, for the Appellant and Alistair Dougal for the Respondents

AND THE parties present at the hearing by their said representative 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 there was not a reasonable excuse for the late payment of the tax due for the 08/03 period. There was no good reason for leaving the return to be sent on the last day of September 2003, even if a VAT officer was expected to visit that day. In any event the date on the return states that it had been compiled and signed on 29 September

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

STEPHEN OLIVER QC Chairman Release Date: 24 March 2005