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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Avid Technology Europe Ltd v Revenue & Customs [2006] UKVAT V19776 (19 September 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19776.html
Cite as: [2006] UKVAT V19776
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19776
LONDON TRIBUNAL CENTRE Reference No: LON/2006/574
Copy sent to:
Appellant/Applicant
Respondents
AVID TECHNOLOGY EUROPE LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: ADRIAN SHIPWRIGHT (Chairman)
MR S K DAS
Sitting in public in London on 13 September 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 A K Banner, Financial Controller for the Appellant and Mrs P Crinnon, 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 TRIBUNAL FINDS THAT there was no reasonable excuse in the circumstances
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
ADRIAN SHIPWRIGHT
Chairman
Release Date: 19 September 2006
© CROWN COPYRIGHT 2006