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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Fratelli Ltd v Revenue & Customs [2008] UKVAT V20827 (10 October 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20827.html
Cite as: [2008] UKVAT V20827
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20827
LONDON TRIBUNAL CENTRE Reference No: LON/2008/1318
Copy sent to:
Appellant/Applicant
Respondents
FRATELLI LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: ADRIAN SHIPWRIGHT (Chairman)
Sitting in public in London on 8 October 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 Mark Philby and Phillip Femminile for the Appellant and Jonathan Holl, Advocate, for 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 in the circumstances no reasonable excuse has been shown by the Appellant
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
ADRIAN SHIPWRIGHT
Chairman
Release Date: 10 October 2008
CROWN COPYRIGHT 2008