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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Mike Forster (Engineering) Ltd v Revenue and Customs [2005] UKVAT V19172 (14 July 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19172.html Cite as: [2005] UKVAT V19172

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19172

DEFAULT SURCHARGE — no-one appearing — changed address — duplicate forms supplied — history of defaults — payments late — appeal dismissed

MANCHESTER TRIBUNAL CENTRE

MIKE FORSTER (ENGINEERING) LIMITED Appellant

- and -

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: David S Porter (Chairman)

Elizabeth M Pollard

Sitting in public in North Shields, Tyne and Wear on 5 July 2005

No one appearing for the Appellant

Charles Morgan instructed by the Acting Solicitor for HM Revenue and Customs for the Respondents

© CROWN COPYRIGHT 2005


 


DECISION
1. Mike Forster (Engineering) Limited (the Appellant) appeals against a surcharge in the sum of £139.88 arising from a failure to deliver the return and pay the tax on time for the period 31.12.04.
2. Charles Morgan instructed by the Acting Solicitor for H M Revenue and Customs appeared for the Respondents and produced a bundle of documents for the Tribunal. As no one appeared for the Appellant, this Tribunal determined to proceed under rule 26(2) of the Value Added Tax Rules 1986 (as amended).
3. We found the following facts. Michael Forster on behalf of the Appellant in, a letter dated 12 March 2005, advised that he had notified Customs of the Appellant's change of address. Mr Morgan was unable to advice when that change of address had been notified to Customs but confirmed that a duplicate return had been sent to the Appellant on the 16 February 2005. It appears that that return was completed on 18 February 2005 and presumably was sent back to Customs at that time together with a payment of £932.55. An assessment in the sum of £2116.00 had been sent to the Appellant on the 11 February 2005. The due date for the payment and lodging of the return was 31 January 2005 for the period ending 12/04. The Appellant has a continuing history of defaults starting in the period 07/03 and is subject to a penalty of 15 per cent on this occasion.
4. We have considered the evidence and find that there is no reasonable excuse and we dismiss the appeal on the grounds that the Appellant is fully aware of its obligation to pay its VAT on time. The request for the duplicate return must have arisen as a result of the assessment received by the Appellant on 11 February 2005. In the light of the previous defaults the Appellant should have made enquiries well before the due date of 31 January 2005 to be sure that the return and the tax were delivered on time.
5. Mr Morgan asked for costs £150 on the basis that the Appellant had failed to attend the hearing and we award such costs accordingly.

DAVID PORTER

CHAIRMAN
Release Date: 14 July 2005

MAN/04/0784