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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Buyback Ltd v Revenue & Customs [2007] UKVAT V20190 (07 June 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20190.html Cite as: [2007] UKVAT V20190

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20190

LONDON TRIBUNAL CENTRE Reference No: LON/2006/1014

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Appellant/Applicant

Respondents

BUYBACK LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: RODNEY P HUGGINS (Chairman)

ELIZABETH MCLEOD

Sitting in public in London on 30 May 2007

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge in the sum of £547,76 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 Charles Bartholomew, Director for the Appellant and Mrs Pauline Crinnion, Advocate for the Respondents

AND THIS 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 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

THIS TRIBUNAL FINDS THAT the reason for the delay in paying the VAT on time was insufficiency of funds as the financial fraud by two employees in 2001 was too distant in time and the time lapse too great to affect the financial plight of the Appellant over four years later

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

RODNEY P HUGGINS

Chairman

Release Date: 7 June 2007

© CROWN COPYRIGHT 2007