Home > Publications > Selected cases — Parliamentary > Selected Cases and Summaries of Completed Investigations - April - September 2000 > HM Customs and Excise
Selected Cases and Summaries of Completed Investigations - April to September 2000
Volume 3 - 3rd REPORT - SESSION 2000-2001
Chapter 2
HM CUSTOMS AND EXCISE
Case No: C.923/00
Misunderstanding about the zero-rating of bedroom furniture and poor complaint handling
Mr G trading as XX Bedrooms and Kitchens, complained that Customs had misdirected him over the rating, for the purposes of value added tax (VAT), of the supply and fitting of wardrobes in new dwellings so that he had inadvertently applied the VAT rules wrongly. He further complained of mistakes and unacceptable delay in their handling of his complaint. The Ombudsman found that on a balance of probabilities a genuine misunderstanding had arisen between Customs and Mr G; the time lag between visits to him had contributed to this. Customs offered to undertake a technical review of the disputed amounts and not to object if Mr G made an out of time application to the Independent VAT and Duties Tribunal. They offered to waive the interest due on any payments that remained to be made, provided payment was made by 31 December 2000, and to remit half of the amount of VAT due in the form of an ex gratia payment. The Ombudsman regarded this as a suitable outcome to a partly justified complaint.
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