United Kingdom VAT & Duties Tribunals Decisions

Adria Ltd v Revenue and Customs [2006] UKVAT V19455 (06 February 2006)

19455

BELFAST TRIBUNAL CENTRE Reference No: LON/05/902

Copy sent to:

Appellant/Applicant

Respondents

ADRIA 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 Ms Mary O'Dwyer, Finance Director of the Appellant and Mr Bernard Haley, Solicitor on behalf of the Respondents who accepted that the Appellant had a reasonable excuse for not despatching the Value Added Tax

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 had a reasonable excuse for not dispatching the Value Added Tax

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

HEATHER GIBSON

Chairman

Release Date: 6 February 2006

© CROWN COPYRIGHT 2006