United Kingdom VAT & Duties Tribunals Decisions

 


CSI (Ireland) Ltd v Revenue and Customs [2005] UKVAT V19400 (28 December 2005)

19400

LONDON TRIBUNAL CENTRE Reference No: LON/2005/676

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Appellant/Applicant

Respondents

C S I (IRELAND) LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MR I HUDDLESTONE (Chairman)

MR A HENNESSEY

Sitting in public in Belfast on 18 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 Berritt for the Appellant (in person) and Mr B Hayley for HMRC 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 reasonable cause was established to the Tribunal's satisfaction

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

I HUDDLESTONE

Chairman

Release Date: 28 December 2005

© CROWN COPYRIGHT 2005