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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> RGS Insulations Ltd v Revenue & Customs [2008] UKVAT V20782 (22 August 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20782.html Cite as: [2008] UKVAT V20782 |
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20782
DEFAULT SURCHARGE – neither the Appellant nor a representative appearing – return delayed in post – alleged postal strike – insufficient funds- payment late- appeal dismissed
MANCHESTER TRIBUNAL CENTRE
RGS INSULATIONS LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: DAVID S PORTER (Chairman)
Sitting in public in Manchester on 1 August 2008
Mrs Kim Tilling instructed by the acting solicitor for the Commissioners for H M Revenue and Customs for the Respondents
No one appearing for the Appellant
"…… The VAT return along with full payment was posted 1st class on 28th September 2007, in good time for you to receive the return in one of your pre-paid envelopes.
Considering that there was a postal strike during this period - it is arguable that we are not the only company to have their return delayed and feel a penalty is unjust for matters beyond our control. We are unaware that there is anything in your regulations that suggests in a threat of a postal strike we are obliged to provide proof of posting….."
The due date for the return and payment was the 30 September and payment of the VAT was received on 12 October. The Appellant produced a letter from its Bank dated 13 November in which their manager states that he honoured cheques above the Appellant's overdraft limit in circumstances in which he was satisfied that there would be sufficient funds in the account to meet the liability as a result of a payment in of which he was aware. The Bank statement produced to the Respondents, and in the bundle, shows that the Appellant was £44,708.87 overdrawn on 28 September 2007 with an overdraft facility of £25,000. A substantial payment was received by the Appellant on 3 October for £65,447.50 putting the Appellant £35,264.23 in credit.
29 June 2007
12 and 13 June 2007
4 and 5 October 2007
8 and 9 October 2007
10 and 11 October 2007
There is no reason therefore why a letter posted on 28 September would be delayed by a strike.
MAN/08/0004