Active Handling Sales Ltd v Revenue & Customs [2006] UKVAT V19614 (08 June 2006)

                                                                                                                               19614
LONDON TRIBUNAL CENTRE				Reference No: LON/06/149

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Appellant/Applicant

Respondents

ACTIVE HANDLING SALES LIMITED	Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS	Respondents

Tribunal:  JOHN F AVERY JONES CBE (Chairman)

Sitting in public in London on 7 June 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 Mr G Peach and Mr Pratley for the Appellant and Mr J Holl for the Respondent

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision

AND THE parties present at the hearing by their said representative(s) 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 the Appellant does not have a reasonable excuse for the default for the period 09/05.  The failure to make an electronic payment was caused by a misunderstanding between Mr Pratley, the bookkeeper and Mr Peach that a reasonable businessman would have prevented.

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

THE Tribunal expresses the hope that the Respondent will give the Appellant time to pay the surcharge.

AND that there is to be no direction as to costs

John F Avery Jones
	Chairman
	Release Date: 8 June 2006

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