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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> L4K Marine Ltd v Revenue & Customs [2007] UKVAT V20242 (26 June 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20242.html
Cite as: [2007] UKVAT V20242

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L4K Marine Ltd v Revenue & Customs [2007] UKVAT V20242 (26 June 2007)

     
    20242

    LONDON TRIBUNAL CENTRE Reference No: LON/2007/674

    Copy sent to:

    Appellant/Applicant

    Respondents

    L4K MARINE LIMITED Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: JOHN CLARK (Chairman)

    Sitting in public in London on 20 June 2007

    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 John Wood for the Appellant and Pauline Crinnion 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 Appellant does not have a reasonable excuse for the defaults in respect of which this appeal has been made

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    AND that there is to be no direction as to costs

    AND THIS TRIBUNAL requests the Respondents to do all that they can to accommodate the indebtedness of the Appellant in respect of the default surcharges due to them

    JOHN CLARK

    Chairman

    Release Date: 26 June 2007

    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20242.html