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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Vinola (Knitwear) Manufacturing Co Ltd v Revenue & Customs [2007] UKVAT V20364 (12 September 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20364.html
Cite as: [2007] UKVAT V20364

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Vinola (Knitwear) Manufacturing Co Ltd v Revenue & Customs [2007] UKVAT V20364 (12 September 2007)
    20364

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0493

    VINOLA (KNITWEAR) MANUFACTURING CO LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Colin Bishopp

    Sitting in public in Birmingham on the 30 August 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a civil penalty imposed for the late rendering of the Appellant's EC Sales list for period 06/03 in the sum of £500 and 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 S Chawla for the Appellant and Mr R Mansell of the Solicitor's office of HM Revenue and Customs for the Respondents

    And this tribunal having heard this appeal and having announced its decision

    And the Appellant and the Respondents by their said representatives stating pursuant to rule 30(8) of the said Rules 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 does not have a reasonable excuse for the default which resulted in the Respondents imposing the penalty under appeal

    And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs

    COLIN BISHOPP
    CHAIRMAN
    Release Date: 12 September 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20364.html