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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> HeatechBuilding Services Ltd v Customs and Excise [2005] UKVAT V19020 (24 March 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19020.html Cite as: [2005] UKVAT V19020

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19020

LONDON TRIBUNAL CENTRE Reference No: LON/04/26

Copy sent to:

Appellant/Applicant

Respondents

HEATECH BUILDING SERVICES LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: HOWARD M NOWLAN (Chairman)

Sitting in public in London on 12 January 2005

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge of 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 Gilby, the principal Director of the Appellant and Mr Dougal for the Respondents

AND THE parties present at the hearing by their said representative(s) 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 the choice of Mr Gilbey, as a hard pressed businessman to be absent from the office on business when the company's VAT payment was due, and his failure to put in place arrangements for others to sign a cheque to pay the VAT were not "reasonable excuses" for the late payment of the VAT

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

HOWARD M NOWLAN

Chairman

Release Date: 24 March 2005

© CROWN COPYRIGHT 2005