Andrew Francis Acquier v Her Majesty's Revenue & Customs, V 20980
| Jurisdiction | UK Non-devolved |
| Judge | Mr CORNWELL-KELLY |
| Judgment Date | 20 March 2009 |
| Respondent | Her Majesty's Revenue & Customs |
| Appellant | Andrew Francis Acquier |
| Reference | V 20980 |
| Court | VAT & Duties Tribunal (UK) |
20980
VAT – default surcharge – reasonable excuse – reliance on another – VATA 1994 s71(1)(b) – appeal dismissed
LONDON TRIBUNAL CENTRE
ANDREW FRANCIS ACQUIER
Appellant
- and –
THE COMMISSIONERS OF HER MAJESTY’S REVENUE & CUSTOMS
(VAT)
Respondents
Tribunal: Malachy Cornwell-Kelly (Chairman)
Sitting in public in London on 25 February 2009
The Appellant in person
Mrs G Orimoloye for the Respondents
© CROWN COPYRIGHT 2009
DECISION
This appeal is against a default surcharge of £989.48 imposed in respect of the period 09/07.
The Appellant is a chartered art and antiques surveyor and practices from an address in Fleet Street, London EC4. Mr Acquier explained the circumstances of the default under appeal as follows: he was due to send the cheque for the tax for the quarter ended 30 September 2007 on 30 October to arrive by the due date of 31 October; but his bookkeeper - who worked for him part-time, but otherwise worked for the firm of architects next door - was suddenly taken ill; the return and the cheque were locked in the bookkeeper’s office in the architect’s practice next door to Mr Acquier’s office, and remained so until the bookkeeper returned on 7 November (although Mr Acquier had expected her back on 5 November). The cheque and the return were dispatched on 7 November, as soon as the bookkeeper’s return made it possible.
In a letter dated 27 October 2008, the bookkeeper wrote to the Appellant subsequent to the surcharge being imposed apologising for “the problem I have caused”. Mr Acquier said that the bookkeeper was experienced in the work she did for him and would have been aware of the consequence of leaving his quarterly return unattended to and of not alerting Mr Acquier to the need to take action while she was away; she no longer was his bookkeeper. Mr Acquier did not, in...
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