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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Linden Consulting Ltd & Anor v Customs and Excise [2005] UKVAT V19022 (09 March 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19022.html
Cite as: [2005] UKVAT V19022

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Linden Consulting Ltd & Anor v Customs and Excise [2005] UKVAT V19022 (09 March 2005)

     
    19022

    LONDON TRIBUNAL CENTRE Reference No: LON/2003/0808

    LON/2003/0809

    Copy sent to:

    Appellant/Applicant

    Respondents

    LINDEN CONSULTING LIMITED
    MARAIS HOTELS GRESHAM COURT LIMITED Appellant

    - and -

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal: DR D WILLIAMS (Chairman)

    MR P ADAMS

    Sitting in public in Bristol on 9 February 2005

    DIRECTIONS

    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 Mrs Linden and Mr Ashfield for the Appellant and Mr Dougal for the Commissioners

    AND THIS TRIBUNAL having heard this appeal under Rule 26(2) 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 in the particular circumstances, having heard Mrs Linden's personal explanation, there was a reasonable excuse for the late payment of VAT in this case

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    AND that there is to be no direction as to costs

    DR D WILLIAMS
    Chairman
    Release Date: 9 March 2005

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19022.html