United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> D C Site Services Ltd v Revenue & Customs [2007] UKVAT V20191 (07 June 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20191.html
Cite as: [2007] UKVAT V20191

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D C Site Services Ltd v Revenue & Customs [2007] UKVAT V20191 (07 June 2007)

 


20191

LONDON TRIBUNAL CENTRE Reference No: LON/2006/1363

Copy sent to:

Appellant/Applicant

Respondents

D C SITE SERVICES LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: RODNEY P HUGGINS (Chairman)

ELIZABETH MCLEOD

Sitting in public in London on 30 May 2007

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge in the sum of £5,000 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 Richard Collins, Director for the Appellant and Mr Simon Chambers, Advocate 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 the reason why the Appellant could not pay VAT on time was insufficiency of funds which is not an excuse under Section 71(a) of the VAT Act 1994

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

RODNEY P HUGGINS

Chairman

Release Date: 7 June 2007

© CROWN COPYRIGHT 2007