United Kingdom VAT & Duties Tribunals Decisions

Property Principal Ltd v Customs & Excise [2003] UKVAT V18229 (25 July 2003)

LONDON TRIBUNAL CENTRE

Reference No: LON/03/26

PREPERTY PRINCIPAL LIMITED Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

SUNIL DAS

Sitting in public in London on 2 July 2003

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a penalty for late for late notification of liability to be registered 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 T Martin, company secretary of the Appellant, and Mr J Holl for the Respondent

AND THIS TRIBUNAL having heard this appeal 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 late registration for VAT and there are no grounds for increasing the 50 per cent mitigation allowed by the Commissioners.

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:

© CROWN COPYRIGHT 2003