United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Rossi (Western Esplanade) Ltd v Revenue & Customs [2007] UKVAT V20274 (03 August 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20274.html
Cite as: [2007] UKVAT V20274

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Rossi (Western Esplanade) Ltd v Revenue & Customs [2007] UKVAT V20274 (03 August 2007)

 


20274

LONDON TRIBUNAL CENTRE

Reference No: LON/2007/446

Copy sent to:

Appellant/Applicant

Respondents

ROSSI (WESTERN ESPLANADE) LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: ADRIAN SHIPWRIGHT (Chairman)

MR R G ROBINSON

Sitting in public in London on 16 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 Brandajs, Director for the Appellant and Mr J Holl, Advocate of HM Revenue and Customs 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 in the circumstances of the case there was no reasonable excuse as the funds had not been transferred in time to ensure that HMRC received the monies on time the Appellant accepting he was aware of the due date and the period needed for the transfer to put funds in HMRC's hands

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: 3 August 2007

© CROWN COPYRIGHT 2007