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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Harrington & Anor (t/a The Station) v Revenue & Customs [2007] UKVAT V20336 (11 September 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20336.html
Cite as: [2007] UKVAT V20336

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M Harrington and M Jones (t/a The Station v Revenue & Customs [2007] UKVAT V20336 (11 September 2007)

     
    20336

    LONDON TRIBUNAL CENTRE Reference No: LON/2007/379

    Copy sent to:

    Appellant/Applicant

    Respondents

    M HARRINGTON AND M JONES T/A THE STATION Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: NICHOLAS ALEKSANDER (Chairman)

    TYM MARSH

    Sitting in public in London on 27 June 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 coming on for hearing today

    AND UPON HEARING the Appellants in person and Gloria Orimoloye, Advocate, of the Solicitors Office of HM Revenue & Customs for the Respondents

    AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision

    AND THE parties present at the hearing or by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunal Rules 1986 that they do not require the said decision to be recorded in a written document in accordance with Rules 30(1)

    THIS TRIBUNAL FINDS THAT the Appellants paid the VAT due in respect of the return for the period May 2006 to July 2006 on 7 September 2006 via the BACS system. The due date by which payment had to reach the Respondents for this return was 31 August 2006, but was extended by seven days (in accordance with the statement on the reverse of the VAT return) in the case of electronic payments until 7 September 2006. The payment did not reach the Respondents' account until after the due date, as extended. The statement on the Return refers to Notice 700, which clearly distinguishes between CHAPS and BACS payments and the difference in the time they take to be processed. Accordingly the Appellants did not have a reasonable excuse for their default

    AND THIS TRIBUNAL DIRECTS THAT this appeal is dismissed

    AND that there is to be no direction as to costs

    NICHOLAS ALEKSANDER

    Chairman

    Release Date: 11 September 2007

    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20336.html