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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Macklow Industrial Ltd v Revenue and Customs [2005] UKVAT V19279 (06 October 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19279.html
Cite as: [2005] UKVAT V19279
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19279
LONDON TRIBUNAL CENTRE Reference No: LON/2005/629
Copy sent to:
Appellant/Applicant
Respondents
MACKLOW INDUSTRIAL LTD Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: STEPHEN OLIVER QC (Chairman)
R S JOHNSON
Sitting in public in London on 28 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 Peter Chilvers for the Appellant and Pauline Crinnion for the Respondents
AND THE parties present at the hearing by their said representatives 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 cash flow problems encountered by the Appellants in March 2005 are excluded from ranking as a reasonable excuse by Section 71(1)(a) of VAT Act 1994 and the "time to pay" agreement did not affect the position in law
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
STEPHEN OLIVER QC
Chairman
Release Date: 6 October 2005
© CROWN COPYRIGHT 2005