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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> LTE Network Communications Ltd v Revenue & Customs [2006] UKVAT V19643 (03 July 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19643.html Cite as: [2006] UKVAT V19643 |
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19643
DEFAULT SURCHARGE – Reasonable excuse – Late payment – Cheque for tax dishonoured – Appellant failed to get cheque signed by two signatories – Appeal dismissed
LONDON TRIBUNAL CENTRE
LTE NETWORK COMMUNICATIONS LTD Appellant
- and –
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS Respondents
Tribunal: STEPHEN OLIVER QC (Chairman)
MISS D M WILSON
Sitting in public in London on 28 June 2006
No appearance for Appellant
Paul Chambers for the Respondents
© CROWN COPYRIGHT 2006
DECISION
"The company was having cashflow problems due to a large debtor being slow in releasing funds to us. We issued the cheque on 29 December with only one signatory signing, as the other was on holiday and asked the bank to honour the cheque. Because our account manager was also on holiday the bank did not comply. The re-issued cheque was cleared without delay."
STEPHEN OLIVER QC
CHAIRMAN
RELEASED: 3 July 2006
LON/06/374