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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Aquatreat Chemical Services Ltd v Revenue & Customs [2008] UKVAT V20643 (08 April 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20643.html Cite as: [2008] UKVAT V20643

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20643

LONDON TRIBUNAL CENTRE Reference No: LON/07/1737

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Appellant/Applicant

Respondents

AQUATREAT CHEMICAL SERVICES LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MISS J C GORT (Chairman)

MR M M HOSSAIN FCA FCIB

Sitting in public in London on 2 April 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 Brian L Banks, Managing Director, for the Appellant and Mr J Holl, Advocate, on behalf of the Respondents

AND THIS TRIBUNAL having heard this appeal 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 has a reasonable excuse for late payment in respect of the period 05/07

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

J C GORT

Chairman

Release Date: 8 April 2008

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