United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Fridge Spares (Northern Ireland) Ltd v Revenue and Customs [2005] UKVAT V19353 (02 December 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19353.html
Cite as: [2005] UKVAT V19353

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Fridge Spares (Northeh Ireland) Ltd v Revenue and Customs [2005] UKVAT V19353 (02 December 2005)

 


19353

LONDON TRIBUNAL CENTRE Reference No: LON/2005/897

Copy sent to:

Appellant/Applicant

Respondents

FRIDGE SPARES (NORTHERN IRELAND) LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MR A DEVLIN (Chairman)

MR A HENNESSEY

Sitting in public in Belfast on 15 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 Burns of Hughes Blake, Accountants, for the Appellant, and Mr Hayley for the Respondents

AND THIS TRIBUNAL having heard this appeal and 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 has failed to satisfy the Tribunal of the grounds for the appeal or that the disputed Default Surcharges or any of them should be set aside

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

A DEVLIN

Chairman

Release Date: 28 November 2005

© CROWN COPYRIGHT 2005