United Kingdom VAT & Duties Tribunals Decisions

---

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Triline Holdings Ltd v Customs and Excise [2004] UKVAT V18751 (03 September 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18751.html
Cite as: [2004] UKVAT V18751

---

[New search] [Printable RTF version] [Help]

---

Triline Holdings Ltd v Customs and Excise [2004] UKVAT V18751 (03 September 2004)

 


18751

LONDON TRIBUNAL CENTRE Reference No: LON/04/272

Copy sent to:

Appellant/Applicant

Respondents

TRILINE HOLDINGS LIMITED Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

P D DAVDA FCA

Sitting in public in London on 1 September 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 P J Monahan for the Appellant and Mr P Webb 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 payment of VAT for the period 08/03 but hopes that the Respondent will allow the Appellant time to pay the surcharge

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: 3 September 2004

© CROWN COPYRIGHT 2004