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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 >> Max Security Ltd v Revenue & Customs [2008] UKVAT V20892 (11 December 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20892.html Cite as: [2008] UKVAT V20892 |
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20892
VAT – DEFAULT SURCHARGE – Appellant claiming that the departure of its former finance director and his failures while in post amounted to a reasonable excuse for the purposes of s. 59(7)(b)VAT Act 1994 – Tribunal precluded from accepting that as a reasonable excuse by s. 71(1)(b) VAT Act 1994 – Surcharge for one period found to be overstated and a reduction directed – Otherwise, appeal dismissed
LONDON TRIBUNAL CENTRE
MAX SECURITY LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AND CUSTOMS Respondents
Tribunal: JOHN WALTERS QC (Chairman)
J G ROBINSON
Sitting in public in London on 3 December 2008
The Appellant was not present and was not represented
Gloria Orimoloye, Advocate, for the Respondents
© CROWN COPYRIGHT 2008
DECISION
JOHN WALTERS QC
CHAIRMAN
RELEASE DATE: 11 December 2008
LON/2008/0935