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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Active-PCB Solutions Ltd v Revenue & Customs [2007] UKVAT V20419 (01 November 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20419.html Cite as: [2007] UKVAT V20419

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20419

LONDON TRIBUNAL CENTRE Reference No: LON/2007/1316

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Appellant/Applicant

Respondents

ACTIVE-PCB SOLUTIONS LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MISS J M POWELL (Chairman)

Sitting in public in London on 24 October 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 Gary Turner, Managing Director, for the Appellant and Mr Simon Chambers, 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 Appellant had a reasonable excuse for the defaults because it was forced to make a payment using a different electronic system as a result of a Bank charge to the normal system and specified that the payment should be made some 8 days before it was due

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

J M POWELL

Chairman

Release Date: 1 November 2007

© CROWN COPYRIGHT 2007