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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Accross World Ltd v Commissioners of Customs and Excise [2004] UKVAT V18829 (24 September 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18829.html Cite as: [2004] UKVAT V18829

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18829

LONDON TRIBUNAL CENTRE Reference No: LON/2004/0140

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Appellant Respondents

ACROSS WORLD LIMITED

Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE

Respondents

Tribunal: DR NUALA BRICE (Chairman)

MRS S EDMONDSON FCA

Sitting in public in London on 22 September 2004

DIRECTION

Under Rule 30(8)

THIS was an appeal against a default surcharge for the accounting period ending on 31 October 2003; the return and tax were due on Sunday 30 November 2003 but the return and the cheque for part of the tax were not received until 3 December 2003

WE HEARD Mr C M Williams for the Appellant and Mr P Webb for the Respondents

WE FIND THAT: the amount of tax due for the accounting period ending on 30 November 2003 was £168,729.75; that the return was signed and posted by the Appellant on Friday 28 November 2003 with three cheques, one for £100,000 dated 28 November 2003, one for £38,000 post-dated 19 December 2003 and one for £30,729.75 post-dated 28 December 2003; that the return and the cheques were received on 3 December 2003; and that prior to posting the cheques the Appellant had telephoned Customs and Excise to agree to payment by installments even though it had the funds to pay all the tax on the due date

OUR DECISION IS that we were not satisfied that the return and the cheque for £100,000 were dispatched at such a time and in such a manner that it was reasonable to expect that they would be received by the Respondents before Sunday 30 November 2003 and that, although the Appellant had telephoned Customs and Excise to agree to payment by installments, Customs and Excise had not said that there would be no surcharge and so there was no reasonable excuse for the late payment

AT THE CONCLUSION of the appeal we announced our decision to dismiss the appeal and both parties agreed that they did not want a full written decision

WE THEREFORE DIRECT that the appeal be dismissed

DR A N BRICE

Chairman

Release Date: 24 September 2004

© CROWN COPYRIGHT 2004