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Wong (t/a Four Seasons) v Customs and Excise [2005] UKVAT V18931 (27 January 2005)
18931
VAT – HARDSHIP –leave to appeal without payment or deposit of tax - business closed down - premises retained subject to large mortgage - premises let to fund mortgage – appellant working part time – no other assets - appeal allowed
LONDON TRIBUNAL CENTRE
BEN WONG Appellant
T/A The Four Seasons
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: D S PORTER (Chairman)
Sitting in Birmingham on 3 November 2004
The Appellant in person
No one for appearing the Respondents
Decision.
LON/04/1091