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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Azotech Ltd v Revenue & Customs [2006] UKVAT V19558 (27 April 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19558.html Cite as: [2006] UKVAT V19558

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19558

LONDON TRIBUNAL CENTRE Reference No: LON/2006/0031

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Appellant/Applicant

Respondents

AZOTECH LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: STEPHEN OLIVER QC (Chairman)

CAROLINE de ALBUQUERQUE

Sitting in public in London on 12 April 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 Kevin Spittle, director, for the Appellant and Philip Webb 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 payment order was made in time (on 5 October 2005) and the Appellant acted reasonably in making a further order the next day when it appeared that the bank had erroneously counteracted the first payment order instead of organizing a CHAPS payment

AND THIS TRIBUNAL DIRECTS THAT this appeal is allowed

AND that there is to be no direction as to costs

STEPHEN OLIVER QC Chairman Release Date: 27 April 2006