United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Arizona Associates Ltd v Revenue & Customs [2008] UKVAT V20831 (17 October 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20831.html
Cite as: [2008] UKVAT V20831

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Arizona Associates Ltd v Revenue & Customs [2008] UKVAT V20831 (17 October 2008)

 


20831

LONDON TRIBUNAL CENTRE Reference No: LON/08/1624

Copy sent to:

Appellant/Applicant

Respondents

ARIZONA ASSOCIATES LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: D S PORTER (Chairman)

R K BATTERSBY (Member)

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 Simon Chambers instructed by the Solicitors office.

AND THIS TRIBUNAL having heard this appeal under rule 26 (2) of the said rules 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 did not have a reasonable excuse for the failure to pay VAT of £17,420.25 due on 29.02.08.

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

Chairman Release Date: 17 October 2008