United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Gemma Design Ltd v Revenue and Customs [2005] UKVAT V19387 (16 December 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19387.html
Cite as: [2005] UKVAT V19387

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Gemma Design Ltd v Revenue and Customs [2005] UKVAT V19387 (16 December 2005)

 


19387

LONDON TRIBUNAL CENTRE Reference No: LON/05/1055

Copy sent to:

Appellant/Applicant

Respondents

GEMMA DESIGN LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: STEPHEN OLIVER QC (Chairman)

SHEILA WONG CHONG FRICS

Sitting in public in London on 14 December 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 Frank Rember, director, for the Appellant and Philip Webb 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 downturn in business in 2005 and the consequent cashflow problems do not in law amount to a reasonable excuse

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: 16 December 2005

© CROWN COPYRIGHT 2005