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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Wolfe Ware Ltd v Revenue & Customs [2009] UKVAT V20941 (27 January 2009) URL: http://www.bailii.org/uk/cases/UKVAT/2009/V20941.html Cite as: [2009] UKVAT V20941

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20941

LONDON TRIBUNAL CENTRE Reference No: LON/2008/2026

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Appellant/Applicant

Respondents

WOLFE WARE LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: Nicholas Aleksander(Chairman)

Mr J G Robinson

Sitting in public in London on 14 January 2009

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 coming on for hearing this day

AND UPON HEARING Mr P Wolfe director, for the Appellants and Jonathan Holl, Advocate, instructed by the Solicitor for HM Revenue and Customs, 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 that they do not require the said decision to be recorded in a written document

THIS TRIBUNAL FINDS THAT:

The Appellant paid its VAT electronically and was entitled to take the benefit of the seven day extension to the date on which payment of VAT would otherwise be due. For the two VAT periods to which the appeal relates, the Appellant instructed its bank electronically on Friday, in circumstances where the due date for payment was the following Monday. The payments were made via BACS which has a three banking day clearing cycle, and the payments were therefore not received by Customs until after the due date. The Appellant did not make the payment in sufficient time so that it would be received by Customs on or before the extended due date and therefore does not have a reasonable excuse for the default.

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

Nicholas Aleksander

Chairman

Release Date: 27 January 2009

© CROWN COPYRIGHT 2009