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Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 2 June 2009
Late CHAPS payment
 
The appellant runs a bar and restaurant. Mr Rowland the director needed to make the VAT payment by CHAPS on the extended due date but did not wish to leave the premises until 3pm when another member of staff came on duty. He then had to queue at the bank and there was more paperwork than he had been used to at the appellant's old bank. All of which resulted in the 3.15pm deadline being missed and the VAT payment being consequently one day late.

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