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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> RV Enterprises Ltd & Anor v Revenue and Customs [2005] UKVAT V19358 (01 December 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19358.html Cite as: [2005] UKVAT V19358 |
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19358
LONDON TRIBUNAL CENTRE Reference No: LON/2005/445
Copy sent to:
Appellant/Applicant
Respondents
R V ENTERPRISES LTD RATZ INTERCONTINENTAL RESTAURANT Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: MR A DEVLIN (Chairman)
MR A HENNESSEY
Sitting in public in Belfast on 15 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 McNally for the Appellant, and Mr Hayley for the Respondents
AND THIS TRIBUNAL having heard this appeal and having announced its decision
AND THE parties present at the hearing by their said representatives 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 by consent between the parties, this appeal be allowed
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED
AND that there is to be no direction as to costs
A DEVLIN
Chairman
Release Date: 1 December 2005
© CROWN COPYRIGHT 2005