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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 >> Benjamin Clowes Ltd v Revenue and Customs [2005] UKVAT V19165 (13 July 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19165.html Cite as: [2005] UKVAT V19165 |
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19165
VAT — PENALTIES — default surcharge — extra days allowed for payment of VAT for electronic means — payment by bank giro credit transfer — notes on reverse of Form VAT 100 found to be misleading — reasonable excuse held to exist for late payment of tax in reliance upon wording of notes — appeal allowed
MANCHESTER TRIBUNAL CENTRE
BENJAMIN CLOWES LIMITED Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Michael Johnson (Chairman)
Sitting in public in Birmingham on 30 June 2005
There was no appearance by or on behalf of the Appellant
Chris Owen of the Acting Solicitor for HM Revenue and Customs for the Respondents
© CROWN COPYRIGHT 2005
DECISION
"If you pay by one of these electronic methods you may receive up to 7 extra calendar days for the return and payment to reach us. Notice 700 gives further information or you can telephone the National Advice Service on [a specified telephone number]".
MICHAEL JOHNSON
CHAIRMAN
Release Date: 13 July 2005
MAN/05/0169