United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Keyes Transport Ltd v Revenue & Customs [2006] UKVAT V19800 (05 October 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19800.html
Cite as: [2006] UKVAT V19800

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Keyes Transport Ltd v Revenue & Customs [2006] UKVAT V19800 (05 October 2006)

 


19800

LONDON TRIBUNAL CENTRE Reference No: LON/2006/0816

Copy sent to:

Appellant/Applicant

Respondents

KEYES TRANSPORT LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MICHAEL JOHNSON (Chairman)

SHEILA WONG CHONG FRICS

Sitting in public in London on 29 September 2006

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to the imposition of a Default Surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing this day

AND UPON HEARING Peter Keyes, director of the Appellant and Jonathan Holl, of the Solicitor's office of HM Revenue and Customs for the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE Appellant and the Respondents by their said representatives stating pursuant to Rule 30(8) of the rules 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 no reasonable excuse has been shown to the satisfaction of the Tribunal for the tax shown on the Appellant's VAT return for the quarter ended 31 March 2006 not having been despatched so as to be received by the Respondents within the appropriate time limit

AND THIS TRIBUNAL ACCORDINGLY DIRECTS THAT this appeal is DISMISSED

MICHAEL JOHNSON

Chairman

Release Date: 5 October 2006

© CROWN COPYRIGHT 2006