United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Traemar Ltd v Revenue and Customs [2005] UKVAT V19163 (13 July 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19163.html
Cite as: [2005] UKVAT V19163

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Traemar Ltd v Her Majesty's Revenue and Customs [2005] UKVAT V19163 (13 July 2005)

19163

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0168

TRAEMAR LIMITED Appellant

and

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Michael Johnson

Sitting in public in Birmingham on the 30 June 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to the imposition of default surcharges and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing this day

And upon hearing Mark Butcher, managing director of the Appellant for the Appellant and Chris Owen, of the Acting solicitor for H M Revenue and Customs for the Respondents

And this tribunal having heard this appeal and having announced its decision

And the Appellant and the Respondents by their said representatives stating pursuant to rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules

This tribunal finds that no reasonable excuse exists of which the tribunal can take account for the VAT returns in issue and the value added tax payable in respect of the periods covered by the returns not having been received by the Respondents by the due dates respectively

And this tribunal accordingly directs that this appeal is dismissed

MICHAEL JOHNSON

CHAIRMAN

Release Date: 13 July 2005

© CROWN COPYRIGHT 2005