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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Nexen Energy Marketing London Ltd v Revenue & Customs [2007] UKVAT V20090 (02 April 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20090.html Cite as: [2007] UKVAT V20090 |
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20090
Value Added Tax - Default Surcharge at 2% in the amount of £70,558.68 - Consequences of change of ownership and of senior personnel; change of accounting policies and computer systems; accounting errors and last minute changes to the VAT returns - Appeal allowed
LONDON TRIBUNAL CENTRE
NEXEN ENERGY MARKETING LONDON LIMITED Appellant
- and –
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS Respondents
Tribunal: HOWARD M NOWLAN (Chairman)
ELIZABETH M MACLEOD CIPM
Sitting in public in London on 21 March 2007
Geoff Tack of Ernst & Young LLP for the Appellant
Phillip Webb of HMRC' Solicitors Office, for the Respondents
© CROWN COPYRIGHT 2007
DECISION
HOWARD M NOWLAN
CHAIRMAN
RELEASED: 2 April 2007
LON/2006/1298