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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 >> Viastar Ltd v Revenue & Customs [2006] UKVAT V19915 (01 December 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19915.html Cite as: [2006] UKVAT V19915 |
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Viastar Ltd v Revenue & Customs [2006] UKVAT V19915 (01 December 2006)
19915
LONDON TRIBUNAL CENTRE Reference No: LON/06/767
Copy sent to:
Appellant/Applicant
Respondents
VIASTAR LIMITED Appellants
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: MISS J M POWELL (Chairman)
MRS C S DE ALBUQUERQUE
Sitting in public in London on 29 November 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 Mr Gohil, Bookkeeper, for the Appellant and Mr Chambers, Advocate, 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 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 because of an apparent error made by the person entering the amount of VAT onto the sage system there was a misdeclaration on the return. The reason for the error was not clear and it was discovered as a result of a visit from an inspector following which no real reason for the error was made out. The Appellant did not show a reasonable excuse for the error and the Tribunal did not regard it suitable to mitigate the penalty
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
J M POWELL
Chairman
Release Date: 1 December 2006
© CROWN COPYRIGHT 2006
