United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Firezza Ltd v Revenue and Customs [2005] UKVAT V19371 (08 December 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19371.html
Cite as: [2005] UKVAT V19371

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Firezza Ltd v Revenue and Customs [2005] UKVAT V19371 (08 December 2005)

 


19371

LONDON TRIBUNAL CENTRE Reference No: LON/05/808

Copy sent to:

Appellant/Applicant

Respondents

FIREZZA LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: JOHN CLARK (Chairman)

JANET SMITH

Sitting in public in London on 30 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 Edin Basic for the Appellant and Jonathan Holl 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 there is no reasonable excuse for the default in respect of period 11/04

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

JOHN CLARK

Chairman

Release Date: 8 December 2005

© CROWN COPYRIGHT 2005