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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Barron and Company Leisure Ltd v Revenue & Customs [2008] UKVAT V20608 (06 March 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20608.html
Cite as: [2008] UKVAT V20608
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20608
LONDON TRIBUNAL CENTRE Reference No: LON/2007/1922
Copy sent to:
Appellant/Applicant
Respondents
BARRON AND COMPANY LEISURE LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: SIR STEPHEN OLIVER QC (Chairman)
JOHN BROWN CBE FCA ATII
Sitting in public in London on 27 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 Leanne Smith for the Appellant and Pauline Crinnion for the Respondents
AND THIS TRIBUNAL having announced its decision
AND THE parties present at the hearing by their said representative 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 Appellants have not demonstrated a reasonable excuse; the illness of the Director's father did not prevent the putting in place of arrangements for payment and submission of the return in time
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
SIR STEPHEN OLIVER QC
Chairman
Release Date: 6 March 2008
© CROWN COPYRIGHT 2008