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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 >> David Lemco & Co v Revenue & Customs [2006] UKVAT V19748 (25 August 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19748.html Cite as: [2006] UKVAT V19748 |
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19748
LONDON TRIBUNAL CENTRE Reference No: LON/2006/28
Copy sent to:
Appellant/Applicant
Respondents
DAVID LEMCO & CO Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: STEPHEN OLIVER QC (Chairman)
MRS R S JOHNSON
Sitting in public in London on 23 August 2006
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 David Lemco in person and Phillip Webb for the Respondents
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 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 return and late payment for the 09/05 period. The Appellant's reliance on the DX is disqualified as an excuse by the Act and he should have had in place a system for ensuring that the return and payment were posted on time
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:25 August 2006
© CROWN COPYRIGHT 2006
