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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> GKA Rubber & Plastics Ltd v Revenue & Customs [2008] UKVAT V20799 (11 September 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20799.html
Cite as: [2008] UKVAT V20799
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20799
LONDON TRIBUNAL CENTRE Reference No: LON/2007/1705
Copy sent to:
Appellant/Applicant
Respondents
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: MISS J C GORT (Chairman)
MRS C De ALBUQUERQUE
Sitting in public in London on 30 July 2008
DIRECTION
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 A Diamond, accountant, on behalf of the Appellant and Mrs P Crinnion, 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 in accordance with Rule 30(1) of the said Rules
THIS TRIBUNAL FINDS THAT the Appellant has no reasonable excuse in law for its late payments in respect of various VAT periods although it is unsatisfactory that no explanation was ever given by the Respondents for not having replied to queries raised by the Appellant
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs