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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Roy (t/a Javaflow) v Commissioners of Customs and Excise [2004] UKVAT V18676 (01 July 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18676.html
Cite as: [2004] UKVAT V18676

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Roy (t/a Javaflow) v Commissioners of Customs and Excise [2004] UKVAT V18676 (01 July 2004)

     
    18676

    LONDON TRIBUNAL CENTRE Reference No: LON/04/194

    Copy sent to:

    Appellant/Applicant

    Respondents

    STUART ROY T/A JAVAFLOW Appellant

    - and -

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal: JOHN WALTERS QC (Chairman)

    Sitting in public in London on 2 June 2004

    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 as amended coming on for hearing this day

    AND UPON HEARING Mr S Roy and Ms L Roy for the Appellant and Mr A Dougal, Advocate, for the Respondents

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

    AND THE parties present at the hearing by their said representative(s) stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 has not satisfied the Tribunal that there was a reasonable excuse for any of the defaults in issue

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    AND that there is to be no direction as to costs

    JOHN WALTERS QC

    Chairman

    Release Date:01/07/2004

    © CROWN COPYRIGHT 2004


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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18676.html