United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Luigi Basini and Jacqueline Basini T/A Lugis v Revenue and Customs [2005] UKVAT V19388 (16 December 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19388.html
Cite as: [2005] UKVAT V19388

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Luigi Basini and Jacqueline Basini T/A Lugis v Revenue and Customs [2005] UKVAT V19388 (16 December 2005)

 


19388

LONDON TRIBUNAL CENTRE Reference No: LON/2005/938

Copy sent to:

Appellant/Applicant

Respondents

LUIGI BASINI AND JACQUELINE BASINI T/A LUIGIS Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: DR DAVID WILLIAMS (Chairman)

MRS NORAH CLARKE

Sitting in public in Cardiff on 7 December 2005

DIRECTION UNDER RULE 30(8) VALUE ADDED TAX TRIBUNAL RULES

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 Tribunal Rules 1986, as amended, having been heard today

UPON HEARING Mrs Pauline Crinnion of the Office of the Solicitor to the Respondents

And upon proceedings in the absence of the Appellants, at their request and with their agreement, under rule 26(2) of the Rules

AND the Respondents having stated that they do not require full reasons for the decision of the tribunal

THE TRIBUNAL DIRECTS

(1) The Appellants' appeal is allowed. The tribunal finds a reasonable excuse for the delay by the Appellants in respect of the quarter ending 04/2005 only and the default surcharge for that quarter is discharged.

(2) No order for costs

DAVID WILLIAMS Chairman Release Date: 16 December 2005