United Kingdom VAT & Duties Tribunals Decisions

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19272.html
Cite as: [2005] UKVAT V19272

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European Homeletting Specialists Ltd & Anor v Revenue and Customs [2005] UKVAT V19272 (27 September 2005)

 


19272

LONDON TRIBUNAL CENTRE Reference No: LON/05/544 and 550

Copy sent to:

Appellant/Applicant

Respondents

EUROPEAN HOMELETTING SPECIALISTS LIMITED

EUROPEAN MARKETING SPECIALISTS LIMITED Appellant

- and -

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

SHEILA WONG CHONG FRICS

Sitting in public in London on 21 September 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 Jonathan Holl for the Respondents, the Appellant not being represented

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 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 relation to period 09/04 having seen the officer's visit report the Tribunal does not accept that the officer told the Appellant to delay making the return. In relation to period 02/05 in the light of the notes to the surcharge liability notices the Tribunal does not accept that the Appellant believed that an agreement with the debt management unit prevented the imposition of surcharges. In neither case is there a reasonable excuse for the defaults.

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: 27 September 2005

© CROWN COPYRIGHT 2005