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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Dal Plant Hire Ltd v Revenue and Customs [2005] UKVAT V19291 (11 October 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19291.html Cite as: [2005] UKVAT V19291 |
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19291
Default Surcharge: Insufficiency of funds; genuine distress; VAT on unpaid invoice repayable; Appeal allowed in part; refund in part.
EDINBURGH TRIBUNAL CENTRE
DAL PLANT HIRE LTD Appellant
- and -
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE & CUSTOMS Respondents
Tribunal: (Chairman): Mrs G Pritchard, BL., MBA., WS
Sitting in Edinburgh on Tuesday 11 October 2005
for the Appellant Mr W Dalrymple
for the Respondents Mr Russell Harrison
© CROWN COPYRIGHT 2005.
DECISION
This is an appeal against default surcharges applied for the quarters 09/04 & 12/04. Mr W Dalrymple appeared for the Appellant and Mr Russell Harrison for the Commissioners. After discussion and consideration of the true value of the J Fenton & Sons account to the Appellant and of the VAT due on the unpaid invoice being subject to repayment in due course HMRC withdrew the default surcharge for the period 12/04. This was accepted by the Appellant. The parties agreed no reasons need be given.
The appeal is refused in respect of the period 09/04.
The appeal is allowed by consent in respect of the period 12/04.
No expenses are found due to or by either party.
MRS G PRITCHARD, BL., MBA., WS
CHAIRMAN
RELEASE: 11 OCTOBER 2005
EDN/005/66
