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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Rubie v Revenue & Customs [2008] UKVAT V20666 (02 May 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20666.html Cite as: [2008] UKVAT V20666 |
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20666
DEFAULT SURCHARGE – Reasonable excuse – Late payment – Appellant offered to enter into "time-to-pay" agreement – Respondents did not undertake to waive default surcharge – Appeal dismissed
LONDON TRIBUNAL CENTRE
STEPHEN RUBIE Appellant
- and –
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS Respondents
Tribunal: SIR STEPHEN OLIVER QC (Chairman)
SHAHWAR SADEQUE
Sitting in public in London on 16 April 2008
The Appellant in person
Gloria Orimoloye for the Respondents
© CROWN COPYRIGHT 2008
DECISION
SIR STEPHEN OLIVER QC
CHAIRMAN
RELEASED: 2 May 2008
LON 2008/0389