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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Ultimate Hair & Beauty Suppliers Ltd v Revenue & Customs [2007] UKVAT V20209 (27 June 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20209.html
Cite as: [2007] UKVAT V20209
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20209
LONDON TRIBUNAL CENTRE Reference No: LON/2007/476
Copy sent to:
Appellant/Applicant
Respondents
ULTIMATE HAIR & BEAUTY SUPPLIERS LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: DR K KHAN (Chairman)
MRS E MACLEOD
Sitting in public in London on 20 June 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 M Perry, Director, for the Appellant and Ms G Orimoloye, Officer, HMRC, 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 there is a reasonable excuse for non-payment due to the dishonesty of an employee who had stolen money over a three year period and which placed the company in financial difficulties with VAT payments falling into arrears
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED
AND that there is to be no direction as to costs
K KHAN
Chairman
Release Date: 27 June 2007
© CROWN COPYRIGHT 2007