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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Surrey Scaffolding Ltd v Revenue & Customs [2006] UKVAT V19700 (11 August 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19700.html
Cite as: [2006] UKVAT V19700

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Surrey Scaffolding Ltd v Revenue & Customs [2006] UKVAT V19700 (11 August 2006)

     
    19700
    LONDON TRIBUNAL CENTRE Reference No: LON/06/378
    Copy sent to:
    Appellant/Applicant
    Respondents
    SURREY SCAFFOLDING LIMITED Appellant
    - and -
    THE COMMISSIONERS FOR HER MAJESTY'S
    REVENUE AND CUSTOMS Respondents
    Tribunal: JOHN F AVERY JONES CBE (Chairman)
    CYRIL SHAW FCA
    Sitting in public in London on 9 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 J Arthur for the Appellant and Mr J Holl for the Respondent

    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 did not have a reasonable excuse for the late posting of the return for period 04/05

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    AND that there is to be no direction as to costs

    John F Avery Jones

    Chairman

    Release Date: 11 August 2006

    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19700.html