United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Pressahead Services Ltd v Revenue & Customs [2007] UKVAT V20030 (23 February 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20030.html
Cite as: [2007] UKVAT V20030

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Pressahead Services Ltd v Revenue & Customs [2007] UKVAT V20030 (23 February 2007)

 


20030

LONDON TRIBUNAL CENTRE Reference No: LON/2006/835

Copy sent to:

Appellant/Applicant

Respondents

PRESSAHEAD SERVICES LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: SIR STEPHEN OLIVER QC (Chairman)

CAROLINE ALBUQUERQUE

Sitting in public in London on 21 February 2007

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 David Nettlefield, director, for the Appellant and Phillip Webb 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:

(1) the Appellant has no reasonable excuse because the default was caused by a shortage of funds and

(2) the amount of the surcharge was as provided for in the Act and cannot be regarded in law as disproportionate

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

SIR STEPHEN OLIVER QC

Chairman

Release Date: 23 February 2007

© CROWN COPYRIGHT 2007