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United Kingdom VAT & Duties Tribunals Decisions


You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Seymour Hunter Ltd v Customs & Excise [2003] UKVAT V18283 (12 August 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18283.html
Cite as: [2003] UKVAT V18283

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Seymour Hunter Ltd v Customs & Excise [2003] UKVAT V18283 (12 August 2003)

     

    LONDON TRIBUNAL CENTRE Reference No: LON/2003/334

    Copy sent to:

    Appellant/Applicant

    Respondents

    SEYMOUR HUNTER LTD Appellant

    - and -

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal: RODNEY P HUGGINS (Chairman)

    MRS R S JOHNSON

    Sitting in public in London on 30 July 2003

    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 Andrew Hurst, Director, for the Appellant and Mr Jonathan Holl, Advocate, 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 the Appellant submitted through clerical error its request for an electronic payment of VAT via its bank assuming that seven working days after the due date was in order rather than seven calendar days. The Return had been submitted in time. This does not amount to a reasonable excuse for 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

    RODNEY P HUGGINS

    Chairman

    Release Date:

    © CROWN COPYRIGHT 2003


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URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18283.html