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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Flagstaff Stockfarms Ltd v Revenue and Customs [2006] UKVAT V19452 (06 February 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19452.html
Cite as: [2006] UKVAT V19452
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Flagstaff Stockfarms Ltd v Revenue and Customs [2006] UKVAT V19452 (06 February 2006)
19452
BELFAST TRIBUNAL CENTRE Reference No: LON/05/925
Copy sent to:
Appellant/Applicant
Respondents
FLAGSTAFF STOCKFARMS LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: MS HEATHER GIBSON (Chairman)
MS PATRICIA GORDON
Sitting in public in Belfast on 12 January 2006
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 Ronnie Lawlor on behalf of the Appellant and Mr Bernard Haley, Solicitor on behalf of 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 Appellant did not have a reasonable excuse for not dispatching the Value Added Tax
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
HEATHER GIBSON
Chairman
Release Date: 6 February 2006
© CROWN COPYRIGHT 2006