Haines v Customs and Excise [2003] UKVAT V18204 (27 June 2003)

Default surcharge – late posting – whether reasonable excuse. Appeal refused.

EDINBURGH TRIBUNAL CENTRE

	GEORGE HAINES	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	       Respondents

			Tribunal:	 (Chairman)   T Gordon Coutts, QC

Sitting in Aberdeen on Thursday 26 June 2003

for the Appellant		HEARD ON PAPERS ONLY

for the Respondents	Mr A McCue

© CROWN COPYRIGHT 2003.

DECISION

This case was heard on papers only at the Appellants request.  It is noted from the papers that the grounds of appeal assert that the return form and cheque were dated 30/11/02 and sent off the evening before that.  However in an earlier letter dated 20 December 2002 the Appellant stated “my VAT form and cheque was posted to yourselves on 30 November 2002”.  The letter of 20 December is found by the Tribunal to be more accurate.

It was plain on the face of the form which has to be returned that it and the payment required to be received by the Commissioners on 30 November 2002.  Accordingly posting on that date could never suffice.  In any event 30 November 2002 was a Saturday.

The lateness is not satisfactorily accounted for or excused in any of the papers before the Tribunal and as has been frequently said, posting on the due date is not sufficient compliance.

The appeal is therefore refused.

T GORDON COUTTS, QC

CHAIRMAN

RELEASE:  27 JUNE 2003 
EDN/03/06