United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> QN Hotels Ltd v Revenue & Customs [2008] UKVAT V20699 (04 June 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20699.html
Cite as: [2008] UKVAT V20699

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Q N Hotels Ltd v Revenue & Customs [2008] UKVAT V20699 (04 June 2008)

 


20699

LONDON TRIBUNAL CENTRE Reference No: LON/2008/506

Copy sent to:

Appellant/Applicant

Respondents

Q N HOTELS LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: JILL GORT (Chairman)

MRS R S JOHNSON (Member)

Sitting in public in London on 21 May 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 Q Ahmed, Managing Director, on behalf of the Appellant and Ms G Orimoloye, advocate on behalf of the Respondent

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 in accordance with Rule 30(1) of the said Rules

THIS TRIBUNAL FINDS THAT there is no appealable decision before it although, should the Appellant incur another default before the expiry date of one year from 30 November 2007, it will be able to challenge the Surcharge Liability Notice in this Case

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

JILL GORT

Chairman

Release Date: 4 June 2008

© CROWN COPYRIGHT 2008