Groves & Anor(t/a Island Digital) v Revenue & Customs [2006] UKVAT V19710 (18 August 2006)

 19710
LONDON TRIBUNAL CENTRE				Reference No: LON/06/333

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Appellant/Applicant

Respondents

MARTIN JOHN GROVES AND DAWN ELIZABETH GROVES
T/A ISLAND DIGITAL	Appellants

- and -

THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS	Respondents

Tribunal:  JOHN F AVERY JONES CBE (Chairman)

Sitting in public in London on 16 August 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 Mrs P Crinnion for the Respondent, the Appellants having notified the Tribunal that they would not be attending

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 Appellants did not have a reasonable excuse for the late payment of tax for period 12/05.  The replacement engine for which £1,350 plus VAT was paid on 30 September 2005 was too far removed from the due date of 31 January 2006 to constitute a reasonable excuse for business using cash accounting.

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
John F Avery Jones
	Chairman
	Release Date: 18 August 2006

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