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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Kaaj Ltd v Revenue & Customs [2008] UKVAT V20594 (29 February 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20594.html
Cite as: [2008] UKVAT V20594

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Kaaj Ltd v Revenue & Customs [2008] UKVAT V20594 (29 February 2008)

     
    20594

    LONDON TRIBUNAL CENTRE Reference No: LON/2007/1712

    Copy sent to:

    Appellant/Applicant

    Respondents

    KAAJ LIMITED Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: SIR STEPHEN OLIVER QC (Chairman)

    JOHN BROWN CBE FCA ATII

    Sitting in public in London on 27 February 2008

    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 coming on for hearing this day

    AND UPON HEARING Mr Ali Mosawi for the Appellant and Mrs P Crinnion for the Respondent

    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 the late payment for the 04/2007 period was caused by shortage of funds which does not qualify as a reasonable excuse

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    AND that there is to be no direction as to costs

    SIR STEPHEN OLIVER QC

    Chairman

    Release Date: 29 February 2008

    © CROWN COPYRIGHT 2008

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20594.html