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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> MCS Construction Ltd v Revenue and Customs [2005] UKVAT V19328 (09 November 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19328.html
Cite as: [2005] UKVAT V19328
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19328
LONDON TRIBUNAL CENTRE Reference No: LON/05/765
Copy sent to:
Appellant/Applicant
Respondents
MCS CONSTRUCTION LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AND CUSTOMS Respondents
Tribunal: JOHN F AVERY JONES CBE (Chairman)
CAROLINE DE ALBERQUERQUE
Sitting in public in London on 2 November 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 Michael McCormack for the Appellant and Mr Jonathan Holl for the Respondent
AND THIS TRIBUNAL having announced its decision
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 Appellant does not have a reasonable excuse for the defaults in the periods 12/03, 09/04, 12/04 and 03/05
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
The Tribunal expresses the hope that the Respondent will give the Appellant time to pay the surcharge
AND that there is to be no direction as to costs
John F Avery Jones
Chairman
Release Date: 9 November 2005
© CROWN COPYRIGHT 2005