Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Turmil Engineering (Partnership) v Revenue and Customs [2006] UKVAT V19436 (31 January 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19436.html
Cite as: [2006] UKVAT V19436
[New search] [Printable RTF version] [Help]
19436
LONDON TRIBUNAL CENTRE Reference No: LON/2005/758
Copy sent to:
Appellant/Applicant
Respondents
TURNMIL ENGINEERING (PARTNERSHIP) Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: DR D WILLIAMS (Chairman)
MISS A WEST FCA
Sitting in public in Cardiff on 7 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 Mr D C Ace, partner, for the partnership and Mrs Pauline Crinnion of the Offices of the Solicitor to 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 Appellants have not shown a reasonable excuse for the default in payment of the value added tax payable in respect of the quarter to March 2005
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
D WILLIAMS
Chairman
Release Date: 31 Januiary 2006
© CROWN COPYRIGHT 2005