20116

Value Added Tax – Reasonable excuse – Illness – Appeal dismissed

LONDON TRIBUNAL CENTRE

	L’ CONNAISSEURS LTD	           Appellant

-	and –

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS 	 Respondents

				Tribunal:	DR K KHAN (Chairman)
						MR A J RING

Sitting in public in London on 4 April 2007 

Mr R Siney, Director, for the Appellant 

Mr S Chambers, Advocate, for the Respondents

© CROWN COPYRIGHT 2007

DECISION

1.	This is an appeal against two Default Surcharges for the periods 03/05, (£954.45) and 06/05 (£1313.08). 

2.	At an earlier hearing of this appeal the Appellant agreed to provide medical evidence of the illness of his accountant to show that there was a reasonable excuse for their late returns (VATA 1994, S.59(7)(b)).  At this hearing, the Appellant was unable to provide the relevant evidence nor evidence that such was requested.  In total, eight months had been allowed for this information to be presented to the Tribunal.

3.	The Appellant was also unable to clearly show that the dates of the illness of the accountant were during the surcharge periods when the returns and payments were due to be made.

4.	The Tribunal felt that, in spite of the illness of the accountant, the Appellant had not made arrangements for another person to take responsibility for the completion of the returns or payments and had allowed the situation to continue when it was unlikely to improve.

5.	In the circumstances, the Appeal would be dismissed.  No costs issues were decided. 

DR K KHAN
CHAIRMAN

RELEASED: 16  April  2007

LON/2006/614