LONDON TRIBUNAL CENTRE			Reference Nos : LON/2007/0090

E GOOZEBERRY LIMITED	  

Appellant	
		
and
		
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	Respondents	

Tribunal :  Rodney P Huggins  FCI Arb (Chairman)
                                                 Dr M James

Sitting in public in Cardiff on 21 March 2007.

DIRECTION
Under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge in the sum of £586.56 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 Mr Simon King, Director for the Appellant and Mr Jonathan Holl,  Advocate 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 the reason why the electronic payment was not made in sufficient time to be received within the seven day extension was due to wrong advice given by the Appellants’ Accountants who should have known that a longer period was necessary. Such advice is excluded as a reasonable excuse under section 71(1)(b) of the VAT Act 1994.

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs.

Rodney P Huggins
Chairman

Release date : 28   March   2007

©  CROWN COPYRIGHT 2007