The Corporate Merchandise Co Ltd v Customs and Excise [2005] UKVAT V19038 (11 April 2005)

19038
LONDON TRIBUNAL CENTRE				Reference No: LON/04/2297

							Copy sent to:

							Appellant/Applicant

							Respondents

THE CORPORATE MERCHANDISE CO LIMITED	Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal:  JOHN F AVERY JONES CBE (Chairman)
                       MRS E M MACLEOD CIPM

Sitting in public in London on 6 April 2005

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 David Christian for the Appellant and Mrs Pauline Crinnion

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 the Appellant does not have a reasonable excuse for the late return for the period 08/04

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

John F Avery Jones
Chairman
Release Date: 11 April 2005
© CROWN COPYRIGHT 2005