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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Navigation Supply Company Ltd v Revenue & Customs [2007] UKVAT V20162 (22 May 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20162.html Cite as: [2007] UKVAT V20162 |
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20162
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0037
NAVIGATION SUPPLY COMPANY LIMITED Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: David Demack
Sitting in public in Manchester on the 8 May 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to the surcharge assessments listed at defaults 3 to 8 in the Schedule hereto and 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 Mrs A Belfield for the Appellant and Mrs K Tilling of the Solicitor's office of HM Revenue and Customs for the Respondents
And this tribunal having heard this appeal and having announced its decision
And the Appellant and the Respondents by their said representatives stating pursuant to the rule 30(8) of the said Rules 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 Appellant does have a reasonable excuse for defaults 3, 4, 7 and 8 so that the related assessments are discharged
And as default 5 occurred in a period when no surcharge liability notice was in force the assessment relating thereto is also discharged.
As to default 6 since that was the first assessment in a surcharge liability period and resulted in a penalty in a total of less than £400 (which figure the Respondents regard as de minimis for collection purposes the penalty assessed will not be collected) the assessment is reduced to £238
And this tribunal directs that this appeal is allowed and that there is to be no direction as to costs
DAVID DEMACK
CHAIRMAN
Release Date: 22 May 2007
© CROWN COPYRIGHT 2007
THE SCHEDULE
| Default Number | Period | Due Date | Date Return Received | Amount Paid by Due Date | Tax Assessed | Surcharge Liability Notice Issued | Surcharge Assessment Issued | % Rate | Surcharge Amount £ |
| Surcharge Amount £ | Surcharge Amount £ | Surcharge Amount £ | Surcharge Amount £ | Surcharge Amount £ | Tax on Return | Tax on Return | Tax on Return | Tax on Return | Tax on Return |
| 1 | 01.08.03 to 31.10.03 | 30.11.03 | 11.12.03 | nil | 24.12.03 | ||||
| 4367.82 | 4367.82 | ||||||||
| 2 | 01.11.03 to 31.01.04 | 29.02.04 | 05.03.04 | nil | 02 | ||||
| 2177.60 | 2177.60 | 12.03.04 | 12.03.04 | SLNE | |||||
| 3 | 01.05.04 to 31.07.04 | 31.08.04 | 15.09.04 | nil | 05 | ||||
| 1273.04 | 1273.04 | 17.09.04 | 17.09.04 | SLNE | |||||
| 4 | 01.08.04 to 31.10.04 | 30.11.04 | 31.05.06 | nil | 1258.00 | 17.12.04 | 10 | 125.80 | |
| 125.80 | 125.80 | 125.80 | 125.80 | 125.80 | 7193.10 | 7193.10 | 05.06.06 | 05.06.06 | 719.31 |
| 5 | 01.05.05 to 31.07.05 | 31.08.05 | 31.05.06 | nil | 1902.00 | 16.09.05 | 15 | 285.30 | |
| 285.30 | 285.30 | 285.30 | 285.30 | 285.30 | 2319.28 | 2319.28 | 06.06.06 | 06.06.06 | 347.89 |
| 6 | 01.08.05 to 31.10.05 | 30.11.05 | 31.05.06 | nil | 2098.00 | 16.12.05 | 15 | 314.70 | |
| 314.70 | 314.70 | 314.70 | 314.70 | 314.70 | 11990.28 | 11990.28 | 06.06.06 | 06.06.06 | 1798.54 |
| 7 | 01.11.05 to 31.01.06 | 28.02.06 | 31.05.06 | nil | 2241.00 | 17.03.06 | 15 | 336.15 | |
| 336.15 | 336.15 | 336.15 | 336.15 | 336.15 | 9319.74 | 9319.74 | 05.06.06 | 05.06.06 | 1397.96 |
| 8 | 01.02.06 to 30.04.06 | 31.05.06 | 31.05.06 | nil | 15 | ||||
| 3186.58 | 3186.58 | 16.06.06 | 16.06.06 | 477.98 |
SLN 2%, £239.80 SLNE
SLN = Surcharge Liability Notice
SLNE = Surcharge Liability Notice Extension