Lygate v Revenue & Customs [2006] UKVAT V19552 (18 April 2006)

                                                                                               19552
Default surcharge:  One day late.  HMR&C visit 3/11/05 when bank should have been instructed Appellants wife undergoing treatment in hospital relating to end stage of pregnancy; Appellant at hospital with wife; Bank instructed 4/11/05, monies received HMR&C one day late; Appeal allowed of consent.

EDINBURGH TRIBUNAL CENTRE

DR JAMES FLEMING LYGATE	Appellant

- and -

THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE & CUSTOMS	       Respondents

Tribunal:	 (Chairman):  Mrs G Pritchard, BL., MBA., WS

Sitting in Edinburgh on Tuesday 18 April 2006

for the Appellant		Dr James Fleming Lygate

for the Respondents	Mr Russell Harrison

© CROWN COPYRIGHT 2006.

DECISION

This is an appeal against a default surcharge imposed in respect of the quarter 09/05 having a due date of payment of 7/11/05 (a Monday) under the credit (BACS accounting) system.  Payment was received by the Respondents on 8/11/05.

On the motion of the Appellant who explained:
1.	that he had awaited a visit on 3/11/05 of HMR&C officer before instructing his bank to transmit funds; 
2.	on the actual day his wife had a hospital appointment, when their expected child required treatment, a cause of some concern;
3.	he had not instructed the bank transfer until 4/11/05 but had hoped it would be timeous; and 
4.	was disappointed it was one day late, this appeal is allowed with the consent of HMR&C.

MRS G PRITCHARD, BL., MBA., WS

CHAIRMAN

RELEASE:  18 APRIL 2006

EDN/05/104