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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Aquatreat Chemical Services Ltd v Revenue & Customs [2008] UKVAT V20643 (08 April 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20643.html
Cite as: [2008] UKVAT V20643
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20643
LONDON TRIBUNAL CENTRE Reference No: LON/07/1737
Copy sent to:
Appellant/Applicant
Respondents
AQUATREAT CHEMICAL SERVICES LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: MISS J C GORT (Chairman)
MR M M HOSSAIN FCA FCIB
Sitting in public in London on 2 April 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 Brian L Banks, Managing Director, for the Appellant and Mr J Holl, Advocate, on behalf of 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 that they do not require the said decision to be recorded in a written document
THIS TRIBUNAL FINDS THAT the Appellant has a reasonable excuse for late payment in respect of the period 05/07
AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED
J C GORT
Chairman
Release Date: 8 April 2008
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