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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Alagar Ltd v Revenue & Customs [2008] UKVAT V20574 (22 February 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20574.html
Cite as: [2008] UKVAT V20574
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205754
LONDON TRIBUNAL CENTRE Reference No: LON/2007/830
Copy sent to:
Appellant/Applicant
Respondents
ALAGAR LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: ADRIAN SHIPWRIGHT (Chairman)
Sitting in public in London on 20 February 2008
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 coming on for hearing this day
AND UPON HEARING Mr Smith for the Appellant
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 that they do not require the said decision to be recorded in a written document
THIS TRIBUNAL FINDS THAT the return and payment were not despatched in time and that there was no reasonable excuse in the circumstances
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
ADRIAN SHIPWRIGHT
Chairman
Release Date: 22 February 2008
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