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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.
DR JAMES FLEMING LYGATE Appellant
for the Appellant Dr James Fleming Lygate
for the Respondents Mr Russell Harrison
© CROWN COPYRIGHT 2006.
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:
EDN/05/104