Tax

BA Security Systems Ltd & Anor v Revenue & Customs

[2006] UKVAT V19916VAT & Duties Tribunal2006

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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 Mr Swalwell, Director, for the Appellant and Mr Holl 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 Appellant did not show that there was a reasonable excuse for the defaults in question because although Mr Swalwell had acted in an admirably compassionate manner to the bookkeeper who was terminally unwell he did not take action soon enough to deal in a business like manner with the consequences this illness was having on the Appellants' VAT affairs

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Tax

BA Security Systems Ltd & Anor v Revenue & Customs

[2006] UKVAT V19916VAT & Duties Tribunal2006

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