United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Roy (t/a Javaflow) v Commissioners of Customs and Excise [2004] UKVAT V18676 (01 July 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18676.html
Cite as: [2004] UKVAT V18676

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Roy (t/a Javaflow) v Commissioners of Customs and Excise [2004] UKVAT V18676 (01 July 2004)

 


18676

LONDON TRIBUNAL CENTRE Reference No: LON/04/194

Copy sent to:

Appellant/Applicant

Respondents

STUART ROY T/A JAVAFLOW Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: JOHN WALTERS QC (Chairman)

Sitting in public in London on 2 June 2004

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 S Roy and Ms L Roy for the Appellant and Mr A Dougal, Advocate, 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 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 has not satisfied the Tribunal that there was a reasonable excuse for any of the defaults in issue

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

JOHN WALTERS QC

Chairman

Release Date:01/07/2004

© CROWN COPYRIGHT 2004