United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> London Signs Ltd v Revenue & Customs [2006] UKVAT V19676 (03 August 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19676.html
Cite as: [2006] UKVAT V19676

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London Signs Ltd v Revenue & Customs [2006] UKVAT V19676 (03 August 2006)

 


19676

LONDON TRIBUNAL CENTRE Reference No: LON/06/409

Copy sent to:

Appellant/Applicant

Respondents

LONDON SIGNS LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

SHEILA EDMONDSON FCA

Sitting in public in London on 2 August 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 P. Loveday for the Appellant and Mr S. Chambers for the Respondents

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision

AND THE parties present at the hearing by their said representative(s) 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 does have a reasonable excuse for the late payment for period 09/04 but does not have a reasonable excuse for the late payment for period 09/05

AND THIS TRIBUNAL DIRECTS THAT this appeal is allowed to the extent of recalculation of the resulting percentages but is otherwise dismissed

AND that there is to be no direction as to costs

John F Avery Jones

Chairman

Release Date: 3 August 2006

© CROWN COPYRIGHT 2006