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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Banham Vehicle Services Ltd v Revenue & Customs [2006] UKVAT V19921 (06 December 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19921.html Cite as: [2006] UKVAT V19921

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19921

Value Added Tax – Default Surcharge – Reasonable excuse – Appeal dismissed

LONDON TRIBUNAL CENTRE

BANHAM VEHICLE SERVICES LTD Appellant

and –

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS Respondents

Tribunal: DR KAMEEL KHAN (Chairman)

MRS C FARQUHARSON ACA

Sitting in public in Lowestoft on 14 November 2006

© CROWN COPYRIGHT 2006


 


DECISION

1. This appeal against a decision of the Respondents with respect to a Default Surcharge in the sum of £2,393.07 issued on 16 December 2005 for the period 10/05 and 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 M Stubbington, Director for the Appellant and Mr S Chambers, Advocate, HMRC for the Respondents and the Tribunal having heard this appeal and having announced its decision and the parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunal 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 does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal.
3. AND the Tribunal directs that this appeal is dismissed.
4. There is no direction as to costs.

DR KAMEEL KHAN

CHAIRMAN

RELEASED: 6 December 2006

LON/06/285