18738
Default Surcharge:  late receipt of return; time of posting not established; appeal refused.

EDINBURGH TRIBUNAL CENTRE

	CARRICK CONSTRUCTION LIMITED	Appellants

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	       Respondents

			Tribunal:	 (Chairman):  T Gordon Coutts, QC

Sitting in Edinburgh on Wednesday 25 August 2004

for the Appellants		HEARD ON PAPERS ONLY

for the Respondents	Mr A McCue

© CROWN COPYRIGHT 2004.

DECISION

This appeal was heard at the request of the Appellant on papers only.  The only evidence from the Appellant to counter the evidence on paper from the Respondent that the return due on 31/01/04 was not received until 09/02/04 was a letter asserting that the cheque was sent on 30 January 2004.  The clear evidence from the Respondents’ officer and her account of the system at Southend was that the date of receipt was 9 February 2004.  On an overall view a delay in the post could not account for a whole weeks default.  The Appellant has a very bad record of late returns and payments.  The surcharge on this occasion had achieved the 15% level.

Clear and acceptable evidence from the Appellant as to the circumstances of his posting the return sufficient to negative the inference arising from the habitual lateness of his returns was not available.

The appeal is accordingly dismissed.

T GORDON COUTTS, QC

CHAIRMAN

RELEASE:  25 AUGUST 2004
EDN/004/28