20168
LONDON TRIBUNAL CENTRE				Reference No: LON/2007/248

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								Appellant/Applicant

								Respondents

	GRAYS THERMAL INSULATION ENGINEERS LTD	Appellant

	- and -

	THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

	Tribunal: DR K KHAN (Chairman)
	  				    MRS C S ALBUQUERQUE			      

	Sitting in public in London on 16 May 2007

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 E Parker, Accountant for the Appellant and Mr J P Holl, Advocate, HMRC, for the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision as follows

1.	The Appeal to be dismissed.  There is no reasonable excuse under VATA 1994, Section 59(7)

2.	The fact that the Appellant did not know there was a limit on the amount which could be transferred electronically from its bank cannot be a reason for late payment of the VAT

3.	The date on the cheque and VAT return showed that they were both late when sent to HMRC

4.	Payment by cheque rather than electronic payment did not allow a concessionary period for late payment.  The fact that the Appellant first tried to pay by electronic means and then reverted to payment by cheque is not a relevant factor if the payment is late

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

K KHAN
	Chairman
	Release Date: 22 May 2007

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