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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> 1st Stop Audio Visual Ltd v Revenue & Customs [2007] UKVAT V20103 (12 April 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20103.html
Cite as: [2007] UKVAT V20103
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20103
LONDON TRIBUNAL CENTRE Reference No: LON/07/0069
Copy sent to:
Appellant/Applicant
Respondents
1ST STOP AUDIO VISUAL 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 11 April 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 Mr K Parjiea for the Appellant and Mr S Chambers 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 did not have a reasonable excuse for the under-payment for the period 09/06
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
John F Avery Jones
Chairman
Release Date: 12 April 2007
© CROWN COPYRIGHT 2007