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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Independent Research Group Ltd v Revenue & Customs [2006] UKVAT V19506 (13 March 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19506.html Cite as: [2006] UKVAT V19506

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19506

LONDON TRIBUNAL CENTRE Reference No: LON/2005/1222

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Appellant/Applicant

Respondents

INDEPENDENT RESEARCH GROUP LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: STEPHEN OLIVER QC (Chairman)

S K DAS

Sitting in public in London on 8 March 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 T Bobath, director, for the Appellant and S Chambers 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 the late payment for the 06/05 period could not be excused on ground that the Respondents had not issued default surcharge assessments on earlier occasions when payment had been similarly late. The Appellant should have had a system in place for ensuring payment by the due date

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

STEPHEN OLIVER QC

Chairman

Release Date: 13 March 2006

© CROWN COPYRIGHT 2006