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United Kingdom VAT & Duties Tribunals Decisions


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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RV Enterprises Ltd & Anor v Revenue and Customs [2005] UKVAT V19358 (01 December 2005)

     
    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


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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19358.html