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United Kingdom VAT & Duties Tribunals Decisions


You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Lygate v Revenue & Customs [2006] UKVAT V19552 (18 April 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19552.html
Cite as: [2006] UKVAT V19552

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    Lygate v Revenue & Customs [2006] UKVAT V19552 (18 April 2006)

    19552
    Default surcharge: One day late. HMR&C visit 3/11/05 when bank should have been instructed Appellants wife undergoing treatment in hospital relating to end stage of pregnancy; Appellant at hospital with wife; Bank instructed 4/11/05, monies received HMR&C one day late; Appeal allowed of consent.
    EDINBURGH TRIBUNAL CENTRE
    DR JAMES FLEMING LYGATE Appellant
    - and -
    THE COMMISSIONERS FOR
    HER MAJESTY'S REVENUE & CUSTOMS Respondents
    Tribunal: (Chairman): Mrs G Pritchard, BL., MBA., WS

    Sitting in Edinburgh on Tuesday 18 April 2006

    for the Appellant Dr James Fleming Lygate

    for the Respondents Mr Russell Harrison

    © CROWN COPYRIGHT 2006.

    DECISION

    This is an appeal against a default surcharge imposed in respect of the quarter 09/05 having a due date of payment of 7/11/05 (a Monday) under the credit (BACS accounting) system. Payment was received by the Respondents on 8/11/05.

    On the motion of the Appellant who explained:

  1. that he had awaited a visit on 3/11/05 of HMR&C officer before instructing his bank to transmit funds;
  2. on the actual day his wife had a hospital appointment, when their expected child required treatment, a cause of some concern;
  3. he had not instructed the bank transfer until 4/11/05 but had hoped it would be timeous; and
  4. was disappointed it was one day late, this appeal is allowed with the consent of HMR&C.
  5. MRS G PRITCHARD, BL., MBA., WS
    CHAIRMAN

    RELEASE: 18 APRIL 2006

    EDN/05/104


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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19552.html