![]() |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
United Kingdom VAT & Duties Tribunals Decisions |
||
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Rumline Ltd v Revenue & Customs [2007] UKVAT V20406 (24 October 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20406.html Cite as: [2007] UKVAT V20406 |
[New search] [Printable RTF version] [Help]
20406
DEFAULT SURCHARGE change of accounting period agreed in October 2006 Appellant did not receive a return form for the accounting period ending on 30 September 2006 but did receive a return form for the one-month period ending on 31 October 2006 Appellant treated the return form as for an accounting period of four months whether a reasonable excuse for the delay in sending the return and tax for the accounting period ending on 30 September 2006 yes appeal allowed VATA 1994 Ss59(7)(b)
LONDON TRIBUNAL CENTRE
RUMLINE LIMITED
Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AND CUSTOMS
Respondents
Tribunal: DR A N BRICE
MRS C S De ALBUQUERQUE
Sitting in London on 3 October 2007
Mr M P C Simpson, a director of the Appellant, for the Appellant
Ms G Orimoloye, Advocate in the Office of the Solicitor of HM Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2007
DECISION
The appeal
The legislation
The evidence
The facts
"Before this change becomes effective you may receive a return form under the old arrangements. If this happens you must complete the return form and send it to the VAT Central Unit in Southend-on-Sea by the due date specified on the form."
The arguments
Reasons for decision
Decision
DR NUALA BRICE
CHAIRMAN
RELEASE DATE: 24 October 2007
LON/2007/0937