Apuzzo v Revenue & Customs [2006] UKVAT V19758 (07 September 2006) 

19758

DEFAULT SURCHARGE – reasonable excuse – appeal dismissed

LONDON TRIBUNAL CENTRE

MS FELICIA APUZZO	           Appellant

-	and –

THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS 	 Respondents

Tribunal:	STEPHEN OLIVER QC (Chairman)
ROBERTA JOHNSON

Sitting in public in London on 23 August 2006

No appearance for the Appellant 

Phillip Webb for the Respondents

© CROWN COPYRIGHT 2006

DECISION

The Appellant’s grounds of appeal and the supporting information indicate that shortage of funds is the reason for the default for the 11/05 period.  Section 71(1) excludes “insufficiency of funds” from ranking as a reasonable excuse.  The Tribunal can therefore see no good grounds for her appeal.

	The Tribunal notes that the matter has been reviewed twice and that the Appellant has been in the default surcharge regime since 02/03.  The Tribunal also records that the Appellant’s representative informed the Tribunal that he would not be attending.  The Tribunal decided to proceed under rule 26 of the Tribunals Rules and to hear the matter.  Having heard the matter the decision was taken to dismiss the Appeal.

	The representative for the Customs indicated that, if the Appellant were to submit a late appeal for the 08/05 period on grounds that the stress that followed the Appellant’s divorce amounted to a reasonable excuse for the default for that period, the Customs would take a fresh look at the default surcharge penalty of £790.89 for that (the 08/05) period.  The Appellant should take this course within 30 days if she sees fit.

STEPHEN OLIVER QC
CHAIRMAN

RELEASED: 7 September 2006

LON/2006/566