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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Barron and Company Leisure Ltd v Revenue & Customs [2008] UKVAT V20608 (06 March 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20608.html
Cite as: [2008] UKVAT V20608

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Barron and Company Leisure Ltd v Revenue & Customs [2008] UKVAT V20608 (06 March 2008)

     
    20608

    LONDON TRIBUNAL CENTRE Reference No: LON/2007/1922

    Copy sent to:

    Appellant/Applicant

    Respondents

    BARRON AND COMPANY LEISURE LTD 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 Leanne Smith for the Appellant and Pauline Crinnion for the Respondents

    AND THIS TRIBUNAL having announced its decision

    AND THE parties present at the hearing by their said representative 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 Appellants have not demonstrated a reasonable excuse; the illness of the Director's father did not prevent the putting in place of arrangements for payment and submission of the return in time

    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: 6 March 2008

    © CROWN COPYRIGHT 2008

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20608.html