United Kingdom VAT & Duties Tribunals Decisions

The Devonshire Hotel Ltd v Customs And Excise [2005] UKVAT V19081 (12 May 2005)

19081

LONDON TRIBUNAL CENTRE Reference No: LON/2004/0018

Copy sent to:

Appellant/Applicant

Respondents

THE DEVONSHIRE HOTEL LIMITED Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: MISS J C GORT (Chairman)

Sitting in public in Plymouth on 15 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 George Brown, Finance Director, on behalf of the Appellant and Mr J Holl, advocate, on behalf of the Respondents

AND THE parties present at the hearing by their said representative 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

BY CONSENT the Respondents having withdrawn the surcharge in respect of period 10/02 and the Appellant having withdrawn its appeal in respect of all other periods

THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED in part

AND that there is to be no direction as to costs

MISS J C GORT

Chairman

Release Date: 12 May 2005