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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Fish v Customs and Excise [2005] UKVAT V18984 (17 February 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18984.html
Cite as: [2005] UKVAT V18984

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Fish v Customs and Excise [2005] UKVAT V18984 (17 February 2005)

     
    18984

    LONDON TRIBUNAL CENTRE Reference No: LON/03/746

    Copy sent to:

    Appellant/Applicant

    Respondents

    COLIN S FISH Appellant

    - and -

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal: HOWARD M NOWLAN (Chairman)

    Sitting in public in London on 12 January 2005

    DIRECTION

    under Rule 30(8)

    THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge of being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

    AND UPON HEARING Colin Fish in person and Mr Dougal on behalf of the Respondents

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

    THIS TRIBUNAL FINDS THAT the regular late payment of invoices, as a habitual risk of his business, did not constitute a reasonable excuse to Mr Fish's late payment of VAT, particular because his output liability was calculated on a cash basis

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    AND that there is to be no direction as to costs

    HOWARD M NOWLAN
    Chairman

    Release Date: 17 February 2005

    © CROWN COPYRIGHT 2005

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18984.html