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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Arizona Associates Ltd v Revenue & Customs [2008] UKVAT V20831 (17 October 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20831.html Cite as: [2008] UKVAT V20831 |
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20831
LONDON TRIBUNAL CENTRE Reference No: LON/08/1624
Copy sent to:
Appellant/Applicant
Respondents
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: D S PORTER (Chairman)
R K BATTERSBY (Member)
Sitting in public in London on 8 October 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 Simon Chambers instructed by the Solicitors office.
AND THIS TRIBUNAL having heard this appeal under rule 26 (2) of the said rules 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 that they do not require the said decision to be recorded in a written document
THIS TRIBUNAL FINDS THAT the Appellant did not have a reasonable excuse for the failure to pay VAT of £17,420.25 due on 29.02.08.
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
