BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £5, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> London Signs Ltd v Revenue & Customs [2006] UKVAT V19676 (03 August 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19676.html
Cite as: [2006] UKVAT V19676

[New search] [Printable RTF version] [Help]

London Signs Ltd v Revenue & Customs [2006] UKVAT V19676 (03 August 2006)

     

    19676

    LONDON TRIBUNAL CENTRE Reference No: LON/06/409

    Copy sent to:

    Appellant/Applicant

    Respondents

    LONDON SIGNS LIMITED Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S

    REVENUE AND CUSTOMS Respondents

    Tribunal: JOHN F AVERY JONES CBE (Chairman)

    SHEILA EDMONDSON FCA

    Sitting in public in London on 2 August 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 Mr P. Loveday for the Appellant and Mr S. Chambers for the Respondents

    AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision

    AND THE parties present at the hearing by their said representative(s) 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 Appellant does have a reasonable excuse for the late payment for period 09/04 but does not have a reasonable excuse for the late payment for period 09/05

    AND THIS TRIBUNAL DIRECTS THAT this appeal is allowed to the extent of recalculation of the resulting percentages but is otherwise dismissed

    AND that there is to be no direction as to costs

    John F Avery Jones

    Chairman

    Release Date: 3 August 2006

    © CROWN COPYRIGHT 2006

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19676.html