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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 T Bobath, director, for the Appellant and S Chambers for the Respondents
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 06/05 period could not be excused on ground that the Respondents had not issued default surcharge assessments on earlier occasions when payment had been similarly late. The Appellant should have had a system in place for ensuring payment by the due date
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