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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Grupo Antolin Kent Ltd v Revenue & Customs [2008] UKVAT V20767 (07 August 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20767.html
Cite as: [2008] UKVAT V20767

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Grupo Antolin Kent Ltd v Revenue & Customs [2008] UKVAT V20767 (07 August 2008)

     
    20767

    LONDON TRIBUNAL CENTRE Reference No: LON/08/1013

    GRUPO ANTOLIN KENT LIMITED Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal : Michael Tildesley OBE (Chairman)

    Ruth Watts-Davies MHCIMA FCIPD (Member)

    Sitting in public in London on the 9 July 2008

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 19 February 2008 in the sum of £120,145.00 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 HJ Kasiram, Finance Director for the Appellant and Mr S Chambers of the Solicitor's office for 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 the 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 making the assessment under the Appeal.

    And this tribunal directs that this appeal is dismissed

    And that there is to be no direction as to costs

    MICHAEL TILDESLEY
    CHAIRMAN
    Release Date: 7 August 2008
    © CROWN COPYRIGHT 2008

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20767.html