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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Ferncombe (t/a Ferncombe) v Customs and Excise [2004] UKVAT V18657 (23 April 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18657.html Cite as: [2004] UKVAT V18657

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18657

LONDON TRIBUNAL CENTRE Reference No: LON/2003/1142

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Appellant Respondents

WILLIAM J FERNCOMBE

Trading as

FERNCOMBE INNS

Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE

Respondents

Tribunal : DR NUALA BRICE (Chairman)

Sitting in public in London on 7 APRIL 2004

DIRECTION

Under Rule 30(8)

THIS was an appeal against two default surcharges; for the accounting period ending on 31 December 2002 the return and tax were due on 31 January 2003 but Customs and Excise claimed that they were not received until 7 February 2003; for the accounting period ending on 30 June 2003 the return and tax were due on 31 July 2003 and the return was received in time but payment was not made until 20 August 2003;

I HEARD Mr Peter Bookman for the Appellant and Mr Alistair Dougal for the Respondents

I FIND THAT the Appellant has not satisfied the Tribunal that the return and tax for the accounting period ending on 31 December 2002 were despatched at such a time or in such a manner that it was reasonable to expect that they would be received by the Respondents on or before 31 January 2003; the reason for the delay in payment of the tax due on 31 July 2003 was that the Appellant's bank returned the cheque for the tax and there was no evidence to prove that there was a reasonable excuse for that default

AT THE CONCLUSION of the appeal I announced my decision to dismiss the appeal and both parties agreed that they did not want a full written decision

I THEREFORE DIRECT that the appeal be dismissed

DR A N BRICE

Chairman

Release Date:23/04/2004

© CROWN COPYRIGHT 2004