Pursuit Services Ltd v Revenue & Customs [2006] UKVAT V19918 (04 December 2006) 

19918

LONDON TRIBUNAL CENTRE				Reference No: LON/2004/1918

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Appellant/Applicant

Respondents

PURSUIT SERVICES LIMITED	Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS 	Respondents

Tribunal: DR K KHAN (Chairman)
MRS C FARQUHARSON

Sitting in public in Lowestoft on 13 November 2006

DIRECTION
under Rule 30(8)

This is an appeal against a decision of the Respondents with respect to a Default Surcharge imposed for the VAT period 05/04 as a result of VAT returns having been received late for periods 05/03 and 08/03.  The amount of the penalty is £2267.63 which was issued on 15 July 2005 

The Appellant says that the appeal is a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended

UPON HEARING Mr D Burns, Managing Director, for the Appellant and Mr S Chambers, Advocate, for the Respondents

AND this Tribunal having heard this appeal and having announced its decision

AND the parties 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

2

THIS TRIBUNAL FINDS THAT the Appellant and Respondent have agreed the following:

(a)	The Appellant was not in default for the periods 05/03 and 08/03.  Since no surcharge notice was served pursuant to s.59(2)(b) VATA 1994 and under s.59(4) VATA 1994 since no notice had been served there can be no default surcharge

(b)	In respect of the 04/05 period, while the Appellant accepts that they are in default, since this would become the Appellant’s first default (given as above) there would be no surcharge though a new surcharge period would have began  to run at the time of the default

AND THE TRIBUNAL DIRECTS that the appeal be ALLOWED.  No direction as to costs has been made

K KHAN
Chairman
Release Date: 4 December 2006