United Kingdom VAT & Duties Tribunals Decisions

---

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Linden Consulting Ltd & Anor v Customs and Excise [2005] UKVAT V19022 (09 March 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19022.html
Cite as: [2005] UKVAT V19022

---

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

---

Linden Consulting Ltd & Anor v Customs and Excise [2005] UKVAT V19022 (09 March 2005)

 


19022

LONDON TRIBUNAL CENTRE Reference No: LON/2003/0808

LON/2003/0809

Copy sent to:

Appellant/Applicant

Respondents

LINDEN CONSULTING LIMITED

MARAIS HOTELS GRESHAM COURT LIMITED Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: DR D WILLIAMS (Chairman)

MR P ADAMS

Sitting in public in Bristol on 9 February 2005

DIRECTIONS

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 Mrs Linden and Mr Ashfield for the Appellant and Mr Dougal for the Commissioners

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 in the particular circumstances, having heard Mrs Linden's personal explanation, there was a reasonable excuse for the late payment of VAT in this case

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

DR D WILLIAMS

Chairman

Release Date: 9 March 2005