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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Ravenhead Property Investments Ltd v Customs and Excise [2003] UKVAT V18129 (08 May 2003) URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18129.html Cite as: [2003] UKVAT V18129 |
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18129
Default surcharge – Reasonable excuse – Sudden illness of key employee provides an exercise for a short period, but not for 28 days of inaction – Appeal dismissed
LONDON TRIBUNAL CENTRE
RAVENHEAD PROPERTY INVESTMENTS LTD Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: MR PAUL HEIM CMG (Chairman)
MRS S EDMONDSON FCA
Sitting in public in London on 8 January 2003
Mr P Audrain, Director, for the Appellant
Mr C Palmart, senior officer of the Solicitor's Office of HM Customs and Excise, for the Respondents
© CROWN COPYRIGHT 2003
DECISION
PAUL HEIM CMG
CHAIRMAN
RELEASED: 8 May 2003
LON/02/799