United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> ERI Refrigeration Ltd v Revenue & Customs [2006] UKVAT V19825 (20 October 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19825.html
Cite as: [2006] UKVAT V19825

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ERI Refrigeration Ltd v Revenue & Customs [2006] UKVAT V19825 (20 October 2006)

 


19825

LONDON TRIBUNAL CENTRE Reference No: LON/06/725

Copy sent to:

Appellant/Applicant

Respondents

ERI REFRIGERATION LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

Sitting in public in London on 18 October 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 Mrs L Granville for the Appellant and Mr J Holl 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 not have a reasonable excuse for the late payment for period 02/06.

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

THE TRIBUNAL expresses the hope that the Respondents will allow the Appellant time to pay the penalty.

AND that there is to be no direction as to costs

John F Avery Jones

Chairman

Release Date: 20 October 2006

© CROWN COPYRIGHT 2006