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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Brambles Enterprises Ltd v Revenue & Customs [2006] UKVAT V19667 (19 July 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19667.html Cite as: [2006] UKVAT V19667

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19667

LONDON TRIBUNAL CENTRE Reference No: LON/2005/0598

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Appellant/Applicant

Respondents

BRAMBLES ENTERPRISES LTD Appellant

- and -

THE COMMISSIONERS OF HER MAJESTY'S
REVENUE AND CUSTOMS Respondents

Tribunal: MALCOLM GAMMIE C.B.E. Q.C. (Chairman)

PRAFUL DAVDA FCA


Sitting in public in London on 19 July 2006

DIRECTION under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a surcharge liability notice extension dated 23 November 2004 and a penalty in the sum of £100,968 imposed upon the Appellant under the provisions of section 59A of the Value Added Tax Act 1994, 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 A Dance, tax manager, for the Appellant and Mrs P Crinnion, advocate, for the Respondents

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

AND the Appellant 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 Appellant does not have a reasonable excuse for the default

THIS TRIBUNAL accordingly DIRECTS that this appeal is DISMISSED

MALCOLM GAMMIE QC Chairman Release Date: 19 July 2006