United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Melinda Property Services Ltd v Revenue & Customs [2006] UKVAT V19870 (07 November 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19870.html
Cite as: [2006] UKVAT V19870

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Melinda Property Services Ltd v Revenue & Customs [2006] UKVAT V19870 (07 November 2006)

 


19870

LONDON TRIBUNAL CENTRE Reference No: LON/2006/0829

Copy sent to:

Appellant/Applicant

Respondents

MELINDA PROPERTY SERVICES LIMITED Appellant

- and -

THE COMMISSIONERS OF HER MAJESTY'S
REVENUE AND CUSTOMS Respondents

Tribunal: MALCOLM GAMMIE C.B.E. Q.C. (Chairman)

SHEILA WONG CHONG FRICS


Sitting in public in London on 25 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 Mr Dennis Williams and Mrs Louise Wheeler for the Appellant and Mrs Pauline Crinnion, Advocate, for the Respondents

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

AND the Appellant and the Respondents by their said representative stating pursuant to rule 30(8) of the said Rules 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 default

Accordingly, THIS TRIBUNAL DIRECTS that this appeal is ALLOWED

MALCOLM GAMMIE QC Chairman Release Date: 7 November 2006