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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Ultimate Hair & Beauty Suppliers Ltd v Revenue & Customs [2007] UKVAT V20209 (27 June 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20209.html
Cite as: [2007] UKVAT V20209

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Ultimate Hair & Beauty Suppliers Ltd v Revenue & Customs [2007] UKVAT V20209 (27 June 2007)

     
    20209

    LONDON TRIBUNAL CENTRE Reference No: LON/2007/476

    Copy sent to:

    Appellant/Applicant

    Respondents

    ULTIMATE HAIR & BEAUTY SUPPLIERS LTD Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: DR K KHAN (Chairman)

    MRS E MACLEOD

    Sitting in public in London on 20 June 2007

    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 M Perry, Director, for the Appellant and Ms G Orimoloye, Officer, HMRC, 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 there is a reasonable excuse for non-payment due to the dishonesty of an employee who had stolen money over a three year period and which placed the company in financial difficulties with VAT payments falling into arrears

    AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

    AND that there is to be no direction as to costs

    K KHAN

    Chairman

    Release Date: 27 June 2007

    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20209.html