19487

LONDON TRIBUNAL CENTRE				Reference No: LON/2005/1183

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								Appellant/Applicant

								Respondents

	TAIPAN TAVERNS LTD	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: STEPHEN OLIVER QC (Chairman)
				         RUTH WATTS DAVIES				      

	Sitting in public in London on 1 March 2006

	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 as amended coming on for hearing this day

AND UPON HEARING Alan Murray, chief financial officer, for the Appellant and Pauline Crinnion 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 as amended that they do not require the said decision to be recorded in a written document in accordance with Rule 30(1) of the said Rules

THIS TRIBUNAL FINDS THAT there was a reasonable excuse for the late payment of the “payments on account” due on 30 June and 29 July 2005.  The Appellant was in all the circumstances, entitled to assume that its bank would comply with the terms of their CHAPS agreement.  But there was not a reasonable excuse for the late payment of the “balancing payment” due on 31 August 2005.  The Appellant had been duly notified that the 7 days of grace was not available to taxpayers on the payments on account regime

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in relation to the payments on account but DISMISSED in relation to the balancing payment

AND that there is to be no direction as to costs

STEPHEN OLIVER QC
	Chairman
	Release Date: 6 March 2006

© CROWN COPYRIGHT 2006
££Taipan Taverns Ltd v Her Majesty's Revenue and Customs [2006] UKVAT V19487 (06 March 2006)