1872403 0704 RWE LIMITED Mr J H Fryer-Spedding CBE Mr R Presho North Shields 23 June The Appellant did not appear and was not represented Mr B Haley, of the Solicitor's Office of HM Customs and Excise, for the Respondents 
	DEFAULT SURCHARGE  — error on part of staff of Appellant — whether reasonable excuse — appeal dismissed

MANCHESTER TRIBUNAL CENTRE

 
 	
	RWE LIMITED	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

				Tribunal:	 Mr J H Fryer-Spedding CBE (Chairman)
						 Mr R Presho (Member)	

Sitting in public in North Shields on 23 June 2004

The Appellant did not appear and was not represented

Mr B Haley, of the Solicitor's Office of HM Customs and Excise, for the Respondents

	© CROWN COPYRIGHT 2004

DECISION

1.	There was no attendance by or on behalf of the Appellants.  Accordingly, we determined to proceed under the provision of Rule 26(2) of the Value Added Tax Tribunal Rules 1986 (as amended).
2.	The appeal is made against an assessment to default surcharge of £759.31 notice of which was issued on 29 August 2003.  The assessment relates to the period ended 30 June 2003.  The due date in respect of the return was 31 July 2003.  However, the return and tax were not received by the Respondents until 8 August 2003.  
3.	By a letter dated 3 September 2003 Mr G Robinson, a director of the Appellant, informed the Respondents that at the end of July 2003 he was on holiday and left the cheque for the tax to be sent by his office staff.  He said that unfortunately the office staff failed to send it out thinking that it had to be sent out after 1 August rather than to reach the Respondents before 1 August.  We understand this to be put forward by the Appellant as a reasonable excuse for the late submission of the return and tax.
4.	Section 71(1)(b) of the Value Added Tax Act 1994 provides:
“Where reliance is placed on any other person to perform any task, neither the fact of that reliance nor any dilatoriness or inaccuracy on the part of the person relied upon is a reasonable excuse.”
We consider, therefore, that the appeal must be dismissed.

MR J H FRYER-SPEDDING CBE
CHAIRMAN
Release Date: 16 August 2004
MAN/03/0704