United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Holiday Inn Camden Lock of Splendid Hotel Group v Revenue & Customs [2008] UKVAT V20773 (15 August 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20773.html
Cite as: [2008] UKVAT V20773

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Holiday Inn Camden Lock of Splendid Hotel Group v Revenue & Customs [2008] UKVAT V20773 (15 August 2008)

20773

LONDON TRIBUNAL CENTRE Reference No: LON/2008/1160

Copy sent to:
Appellant/Applicant
Respondents
HOLIDAY INN CAMDEN LOCK OF SPLENDID HOTEL GROUP Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: RODNEY P HUGGINS (Chairman)
CAROLINE DE ALBUQUERQUE
Sitting in public at London on the 6 August 2008
DIRECTION
Under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated 25 March 2008 in the sum of £19781 and 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 Ragbir Cheema Group Accountant for the Appellants and Jonathan Hall Advocate for the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision.

AND THE APPELLANTS and the Respondents by their said representatives stating pursuant to rule 30(8) of the said Rules 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 does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal because they made an error in not making certain a blank standing order became effective early enough.

AND THIS TRIBUNAL DIRECTS that this appeal is dismissed.

AND THAT THERE is to be no direction as to costs

RODNEY P HUGGINS Chairman Release Date: 15 August 2008