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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Shaun Batchelor Electrical Contractors Ltd v Revenue & Customs [2010] UKFTT 198 (TC) (05 May 2010) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00500.html Cite as: [2010] UKFTT 198 (TC) |
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[2010] UKFTT 198
TC00500
Appeal number TC/2009/15500
Valued Added Tax – Default surcharge – Return and payment sent ten days late – Director and her husband went on holiday and did not submit Return and payment until after holiday until they checked on sufficient funds – whether reasonable excuse – answer no – Appeal dismissed – s.50 and s.71 VATA 1994
FIRST-TIER TRIBUNAL
TAX
SHAUN BATCHELOR ELECTRICAL
CONTRACTORS LTD Appellant
- and -
TRIBUNAL: Ian Vellins (Judge)
Roland Presho (Member)
Sitting in public in Leeds on 11th February 2010
No attendance by the Appellant
Kim Tilling instructed by the General Counsel and Solicitor to HM Revenue and Customs for Respondents
CROWN COPYRIGHT 2010
DECISION
TRIBUNAL JUDGE
RELEASE DATE: 05 May 2010