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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bestway Building and Construction Ltd v Customs and Excise [2004] UKVAT V18789 (08 October 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18789.html Cite as: [2004] UKVAT V18789 |
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18789
Default surcharge – Despatch of return and VAT – Whether Tribunal satisfied that despatched in time – VATA 1994 s.59(7)(a) – Dismissed on facts
LONDON TRIBUNAL CENTRE
BESTWAY BUILDING AND CONSTRUCTION LTD Appellant
- and –
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: THEODORE WALLACE (Chairman)
Sitting in public in London on 22 September 2004
Alan Reece, director, for the Appellant
Alistair Dougall, senior officer advocate, for the Respondents
© CROWN COPYRIGHT 2004
DECISION
"If a person who, apart from this subsection, would be liable to a surcharge under subsection (4) above satisfies the Commissioners, or, on appeal a tribunal that …
(a) the return or, as the case may be, the VAT shown on the return was despatched at such a time and in such a manner that it was reasonable to expect that it would be recorded by the Commissioners within the appropriate time limit …
he shall not be liable to the surcharge."
It is clear therefore that Parliament has expressly placed the burden of proof on the Appellant.
Conclusion
THEODORE WALLACE
CHAIRMAN
RELEASED: 8 October 2004
LON/04/1020