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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Circle Britannia Ltd v Customs and Excise [2005] UKVAT V18985 (14 February 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18985.html Cite as: [2005] UKVAT V18985

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18985

LONDON TRIBUNAL CENTRE Reference No: LON/2004/1832

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Appellant/Applicant

Respondents

CIRCLE BRITANNIA LIMITED Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: MR MALCOLM J F PALMER (Chairman)

MR S K DAS

Sitting in public in London on 19 January 2005

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to Default Surcharge in respect of the quarter ended 31 March 2004 of £8,631 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 Mr Nicholas Hatt, company secretary, for Circle Britannia Limited and Mr Phillip Webb, advocate, for Customs and Excise

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

AND THE parties present at the hearing by their said representative(s) stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 it is not satisfied that Circle Britannia had a reasonable excuse for the default

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

MALCOLM J F PALMER

Chairman

Release Date: 14 February 2005

© CROWN COPYRIGHT 2005