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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Sealy Glass Ltd v Revenue & Customs [2006] UKVAT V19505 (20 March 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19505.html Cite as: [2006] UKVAT V19505

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19505

LONDON TRIBUNAL CENTRE Reference No: LON/05/1212

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Appellant/Applicant

Respondents

SEALY GLASS LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: STEPHEN OLIVER QC (Chairman)

SUNIL K DAS LLM, ACIS

Sitting in public in London on 8 March 2006

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 as amended coming on for hearing this day

AND UPON HEARING D T Price for the Appellant and S Chambers for the Respondents

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 return and payment were received a day late and there was no reasonable excuse for the late receipt

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

STEPHEN OLIVER QC Chairman Release Date: 20 March 2006