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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Buxhall Ltd v Revenue & Customs [2007] UKVAT V20075 (20 March 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20075.html Cite as: [2007] UKVAT V20075 |
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20075
LONDON TRIBUNAL CENTRE Reference No: LON/2006/0848
Copy sent to
Appellant Respondents
BUXHALL LIMITED
Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AHD CUSTOMS
Respondents
Tribunal : DR A N BRICE (Chairman)
MRS C S DE ALBUQUERQUE
Sitting in public in London on 14 March 2007
DIRECTION
Under Rule 30(8)
THIS was an appeal against default surcharges for the accounting periods ending on 31 December 2004, 30 September 2005, 31 December 2005 and 31 March 2006
WE HEARD Mr H Ekrami for the Appellant and Mr S Chambers for the Respondents
THE APPELLANT argued that there had been several floods in one of its shops and several break-ins in another shop. The evidence before us indicated that the floods had been occurring for some years and there was no evidence of any particular problem on the dates the tax was due. There was very little evidence about any break-ins but what there was did not relate to the dates the tax was due. In view of the fact that the Appellant paid tax on cash received rather than on invoices delivered, and in view of the fact that the Appellant had a number of shops, we found that there was not a reasonable excuse for the tax not being paid in time
OUR DECISION IS that we were not satisfied that there was a reasonable excuse for the tax not being paid in time
AT THE CONCLUSION of the appeal we announced our decision to dismiss the appeal and both parties present at the hearing, agreed that they did not want a full written decision
WE THEREFORE DIRECT that the appeal be dismissed
DR A N BRICE
Chairman
Release Date: 20 March 2007
© CROWN COPYRIGHT 2007