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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> MK Consulting Ltd v Revenue & Customs [2007] UKVAT V20210 (27 June 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20210.html Cite as: [2007] UKVAT V20210

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20210

LONDON TRIBUNAL CENTRE Reference No: LON/2005/1180

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Appellant/Applicant

Respondents

M K CONSULTING LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: DR K KHAN (Chairman)

MRS E MACLEOD

Sitting in public in London on 20 June 2007

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 Mark Kernoghan, Managing Director, for the Appellant and J Holl, Senior Officer, HMRC, for the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 there was no reasonable excuse since the late payment was due to an error by the Appellant in placing insufficient funds in the company's bank account to meet the VAT payment

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

K KHAN

Chairman

Release Date: 27 June 2007

© CROWN COPYRIGHT 2007