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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Auto Logisitics (Southern) Ltd v Revenue and Customs [2005] UKVAT V19175 (26 July 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19175.html
Cite as: [2005] UKVAT V19175
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19175
LONDON TRIBUNAL CENTRE Reference No: LON/05/0367
Copy sent to:
Appellant/Applicant
Respondents
AUTO LOGISTICS (SOUTHERN) LIMITED Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: JOHN F AVERY JONES CBE (Chairman)
R S SURI
Sitting in public in London on 20 July 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 David McBeath 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 default for the period 11/04.
The Tribunal expresses the hope that the Respondent will give the Appellant time to pay the penalty.
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: 26 July 2005
© CROWN COPYRIGHT 2005