Ricecooker Limited t/a Liquorish v Her Majesty's Revenue & Customs, V 20975
| Jurisdiction | UK Non-devolved |
| Judge | Dr John Avery Jones CBE |
| Judgment Date | 13 March 2009 |
| Respondent | Her Majesty's Revenue & Customs |
| Appellant | Ricecooker Limited t/a Liquorish |
| Reference | V 20975 |
| Court | VAT & Duties Tribunal (UK) |
20975
DEFAULT SURCHARGE – whether reasonable excuse – no – appeal dismissed
RICECOOKER LIMITED T/A LIQUORISH Appellant
- and -
Tribunal: DR JOHN F AVERY JONES CBE (Chairman)
RAY BATTTERSBY
Sitting in public in London on 11 March 2009
Ashkhan Candey, solicitor and director of the Appellant, for the Appellant
Gloria Orimoloye, Senior Officer HM Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2009
DECISION
Ricecooker Limited trading as Liquorish appeals against a default surcharge for period 11/07 of £666.28. The Appellant was represented by Mr Ashkhan Candey and the Respondent (“HMRC”) by Miss Gloria Orimoloye.
We find the following facts:
The Appellant runs a restaurant in Dulwich which has been in operation for about five years. In October 2007 the general Manager was asked to leave and the deputy manager, Mr Salugo, took over as general manager in November 2007.
Mr Salugo over-ordered stocks in advance of Christmas. Mr Candey, who described himself as in effect the managing director, went abroad on 26 December 2007 and did not return until 13 January 2008. The other director Mr Anderson was available and signed the VAT return on 9 January 2008.
The VAT for the period 11/07 was due on 31 December 2007 but due to a shortage of funds this was not paid until 21 January 2008...
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