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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Dispersion Technology Ltd v Revenue & Customs [2008] UKVAT V20527 (09 January 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20527.html Cite as: [2008] UKVAT V20527

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20527

LONDON TRIBUNAL CENTRE Reference No: LON/2007/1647

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Appellant/Applicant

Respondents

DISPERSION TECHNOLOGY LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: SIR STEPHEN OLIVER QC (Chairman)

RUTH WATTS DAVIES

Sitting in public in London on 19 December 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 Simon Chambers for the Respondents and no appearance for the Appellant

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) 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 the late payment for the 04/07 period occurred because a bank holiday occurred during the first week of June 2007: consequently the payment did not reach HMRC's account by the seventh calendar day. An oversight of this nature cannot rank as a reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

SIR STEPHEN OLIVER QC

Chairman

Release Date: 9 January 2008

© CROWN COPYRIGHT 2007