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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> David Croome Ltd (t/a Gold Star Logistics) v Revenue & Customs [2008] UKVAT V20706 (06 June 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20706.html Cite as: [2008] UKVAT V20706 |
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20706
LONDON TRIBUNAL CENTRE Reference No: LON/2008/530
Copy sent to:
Appellant/Applicant
Respondents
DAVID CROOME LIMITED T/A GOLD STAR LOGISTICS Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Nicholas Aleksander (Chairman)
Sitting in public in London on 21 May 2008
DIRECTION under Rule 30(8)
THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 coming on for hearing this day
AND UPON HEARING Mr D Croome, director of the Appellant and Mrs P Crinnion, Advocate of the Solicitor's Office HM Revenue & Customs for the Respondents
AND THIS TRIBUNAL having heard this appeal and having announced its decision and the parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 that they do not require the said decision to be recorded in a written document
THIS TRIBUNAL FINDS THAT the Appellant had insufficient funds to pay the VAT due in respect of the VAT return for the period 11/07 by reason of the delay in receiving repayments of input VAT from tax administrations of various countries in the European Union. Under section 71(1)(a), Value Added Tax Act 1994, an insufficiency of funds to pay any VAT due is not a reasonable excuse for a default surcharge. The Tribunal therefore determines that the Appellant did not have a reasonable excuse for the failure to make payment on the due date.
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
Nicholas Aleksander
Chairman
Release Date: 6 June 2008
© CROWN COPYRIGHT 2008