United Kingdom VAT & Duties Tribunals Decisions

Watts & Anor (t/a MLS Security Systems) v Customs and Excise [2005] UKVAT V19072 (29 April 2005)

19072

LONDON TRIBUNAL CENTRE Reference No: LON/04/76

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Appellant/Applicant

Respondents

TERENCE AND GARY WATTS T/A MLS SECURITY SYSTEMS Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

MRS C S DE ALBUQUERQUE

Sitting in public in London on 13 April 2005

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 T Watts for the Appellant and Mr J Holl 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 the tax due for the period 06/02

The Tribunal expresses the hope that the Respondent will give 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: 29 April 2005

© CROWN COPYRIGHT 2005