United Kingdom VAT & Duties Tribunals Decisions

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20207.html
Cite as: [2007] UKVAT V20207

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The Dove Partnership v Revenue & Customs [2007] UKVAT V20207 (26 June 2007)

 


20207

LONDON TRIBUNAL CENTRE Reference No: LON/2007/546

Copy sent to:

Appellant/Applicant

Respondents

THE DOVE PARTNERSHIP Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: ADRIAN SHIPWRIGHT (Chairman)

MRS R S JOHNSON

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 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 John Sims, Partner, for the Appellant and Mrs G Orimoloye 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 as the evidence there was late payment and no reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

ADRIAN SHIPWRIGHT

Chairman

Release Date: 26 June 2007

© CROWN COPYRIGHT 2007