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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bathrooms By Design v Revenue and Customs [2005] UKVAT V19329 (09 November 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19329.html
Cite as: [2005] UKVAT V19329
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19329
LONDON TRIBUNAL CENTRE Reference No: LON/05/776
Copy sent to:
Appellant/Applicant
Respondents
BATHROOMS BY DESIGN Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AND CUSTOMS Respondents
Tribunal: JOHN F AVERY JONES CBE (Chairman)
CAROLINE DE ALBURQUERQUE
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 A N Thripp 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 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 had a reasonable excuse for the period 07/04 with the result that no surcharge is due for the period 04/05
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED
AND that there is to be no direction as to costs
John F Avery Jones
Chairman
Release Date: 9 November 2005
© CROWN COPYRIGHT 2005