BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bathrooms By Design v Revenue and Customs [2005] UKVAT V19329 (09 November 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19329.html
Cite as: [2005] UKVAT V19329

[New search] [Printable RTF version] [Help]

Bathrooms By Design v Her Majesty's Revenue and Customs [2005] UKVAT V19329 (09 November 2005)
    19329

    LONDON TRIBUNAL CENTRE Reference No: LON/05/776

    Copy sent to:

    Appellant/Applicant

    Respondents

    BATHROOMS BY DESIGN Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S

    REVENUE AND CUSTOMS Respondents

    Tribunal: JOHN F AVERY JONES CBE (Chairman)

    CAROLINE DE ALBURQUERQUE

    Sitting in public in London on 2 November 2005

    DIRECTION

    under Rule 30(8)

    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 A N Thripp for the Appellant and Mr Jonathan Holl for the Respondent

    AND THIS TRIBUNAL having announced its decision

    AND THE parties present at the hearing by their said representative(s) 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 had a reasonable excuse for the period 07/04 with the result that no surcharge is due for the period 04/05

    AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

    AND that there is to be no direction as to costs

    John F Avery Jones

    Chairman

    Release Date: 9 November 2005

    © CROWN COPYRIGHT 2005

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19329.html