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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Air Touring Ltd v Revenue & Customs [2007] UKVAT V20117 (17 April 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20117.html Cite as: [2007] UKVAT V20117

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20117

LONDON TRIBUNAL CENTRE Reference No: LON/07/40

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Appellant/Applicant

Respondents

AIR TOURING LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: THEODORE WALLACE (Chairman)

MRS E M MCLEOD, CPIM

Sitting in public in London on 11 April 2007

DIRECTION

UPON THE APPEAL against a default surcharge for the period ending 31 July 2006

UPON HEARING Bernard Cheong, director, for the Appellant and Jonathan Holl, advocate, for the Respondents

IT IS HEREBY DIRECTED under Rule 30(8) that the Appellant has not established that there was a reasonable excuse for the default a mere insufficiency of funds pending receipt of funds from a public offer not being a reasonable excuse and that the appeal is dismissed

THEODORE WALLACE Chairman Release Date: 17 April 2007