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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Adrel Ltd v Revenue & Customs [2006] UKVAT V19654 (17 July 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19654.html Cite as: [2006] UKVAT V19654

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19654

Default Surcharge: No appearance. Proceeded on paper. Admission of liability, no further and better particulars. Appeal dismissed.

EDINBURGH TRIBUNAL CENTRE

ADREL LTD Appellant

- and -

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE & CUSTOMS Respondents

Tribunal: (Chairman): Mrs G Pritchard, BL., MBA., WS

Sitting in Edinburgh on Wednesday 12 July 2006

for the Appellant HEARD ON PAPERS ONLY

for the Respondents Russell Harrison

© CROWN COPYRIGHT 2006.


 

DECISION

This is an appeal against default surcharges imposed by HMRC in respect of Vat due for the periods 08/05 and 11/05 due to the actions of an employee/co-Director of the Appellant company.

No appearance was made on behalf of the Appellant. I decided to proceed having looked at all the paperwork produced by HMRC which made it clear at P153 that the Appellant's Director Mr G Harrowell appeared to regard the appeal as a delaying tactic only. The Respondents were represented by Mr Russell Harrison who sustained the HMRC motion that the appeal be dismissed on the grounds:

in terms of the VAT Act 1994, blaming an employee or co-director is not a reasonable excuse for non-payment of Vat timeously;

there is an admission in the papers at Part A of the Tribunal Appeal Form of liability for the Vat due.

As these grounds of the HMRC objection are correct, the appeal is dismissed.

No expenses are found due to or by either party.

MRS G PRITCHARD, BL., MBA., WS CHAIRMAN
RELEASE: 17 JULY 2006

EDN/006/37