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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Alagar Ltd v Revenue & Customs [2008] UKVAT V20574 (22 February 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20574.html
Cite as: [2008] UKVAT V20574

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Alagar Ltd v Revenue & Customs [2008] UKVAT V20574 (22 February 2008)

     
    205754

    LONDON TRIBUNAL CENTRE Reference No: LON/2007/830

    Copy sent to:

    Appellant/Applicant

    Respondents

    ALAGAR LIMITED Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: ADRIAN SHIPWRIGHT (Chairman)

    Sitting in public in London on 20 February 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 Mr Smith for the Appellant

    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 return and payment were not despatched in time and that there was no reasonable excuse in the circumstances

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    ADRIAN SHIPWRIGHT

    Chairman

    Release Date: 22 February 2008

    © CROWN COPYRIGHT 2008

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20574.html