19976

LONDON TRIBUNAL CENTRE			Reference No: LON/2006/1205
				    Copy sent to 
							    Appellant  								      Respondents 

INTROBOND LIMITED
Appellant                                                                                                     
- and - 

THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AHD CUSTOMS
Respondents
Tribunal : DR A N  BRICE (Chairman)

Sitting in public in London on 10 January 2007

DIRECTION
Under Rule 30(8)

THIS was an appeal against two penalties imposed under section 66 of the Value Added Tax Act 1994 because the Appellant had failed to submit two EC sales statements in time; the statement for the period 04/01 was due on 12 May 2004 but was not received until 6 January 2005; the statement for the period 04/02 was due on 11 August 2004 but was not received until 6 January 2005  

THE TRIBUNAL HEARD Mr S Chambers for the Respondents; as there was no appearance by or on behalf of the Appellant the appeal was heard in its absence under Rule 26(2) 

I CONSIDERED the arguments of the Appellant as set out in the Notice of Appeal and in correspondence. The Appellant stated that some sales statements had been lost in the post; there was no evidence to support this assertion and in any event the two statements at issue in the appeal had been received by the Respondents. The Appellant stated that its book-keeper had been on leave because of examinations. However, other arrangements should have been made to ensure that the statements were sent on time; the value added tax returns had been sent on time in the same periods. The Appellant stated that it had sent the statements as soon as they had been requested but the statements should have been sent so that they were received in time.
 
MY DECISION IS that the Appellant has not satisfied the Tribunal that there was a reasonable excuse for the statements not having been dispatched at such a time and in such a manner that it was reasonable to expect that they would be received by the Respondents within the appropriate time limit within the meaning  of section 66(7)(b)

AT THE CONCLUSION of the appeal I announced my decision to dismiss the appeal and the Respondents, as the only party present at the hearing, agreed that they did not want a full written decision

I THEREFORE DIRECT that the appeal be dismissed 

RULE 26(3) provides that the Tribunal may set aside a direction given in the absence of a party on the application of that party served at the Tribunal centre within fourteen days after the date when the direction was released.

DR A N BRICE
Chairman
Release Date: 11  January 2007

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