United Kingdom VAT & Duties Tribunals Decisions

AA Security Ltd v Revenue & Customs [2006] UKVAT V19716 (21 August 2006)

19716

LONDON TRIBUNAL CENTRE Reference No: LON/2006/224 Copy sent to: Appellant/Applicant Respondents A A SECURITY LTD Appellant - and - THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents Tribunal: DR K KHAN (Chairman) MRS C de ALBUQUERQUE Sitting in public in London on 31 May 2006 DIRECTION under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge in the sum of £2,000 issued on 16 January 2006 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 Wilson Chowdhry, Managing Director, for the Appellant and Mrs P Crinnion, Advocate, 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 TRIBNAL FINDS THAT the Appellant does not have a reasonable excuse for the Default which resulted in the Respondents making the assessment under appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

K KHAN Chairman Release Date: 21 August 2006 © CROWN COPYRIGHT 2006