United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> L4K Marine Ltd v Revenue & Customs [2007] UKVAT V20242 (26 June 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20242.html
Cite as: [2007] UKVAT V20242

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L4K Marine Ltd v Revenue & Customs [2007] UKVAT V20242 (26 June 2007)

 


20242

LONDON TRIBUNAL CENTRE Reference No: LON/2007/674

Copy sent to:

Appellant/Applicant

Respondents

L4K MARINE LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: JOHN CLARK (Chairman)

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 John Wood for the Appellant and Pauline Crinnion 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 Appellant does not have a reasonable excuse for the defaults in respect of which this appeal has been made

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

AND THIS TRIBUNAL requests the Respondents to do all that they can to accommodate the indebtedness of the Appellant in respect of the default surcharges due to them

JOHN CLARK

Chairman

Release Date: 26 June 2007

© CROWN COPYRIGHT 2007