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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Brentwood Theatre Trust Ltd v Customs and Excise [2005] UKVAT V19051 (08 April 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19051.html Cite as: [2005] UKVAT V19051

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19051

LONDON TRIBUNAL CENTRE Reference No: LON/04/1577

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Appellant/Applicant

Respondents

BRENTWOOD THEATRE TRUST 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 R Lambourne for the Appellant and Mr P Webb for the Respondent

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 defaults in the periods 01/04 and 04/04

The Tribunal expresses the hope that the Respondent will allow the Appellant time to pay the penalty

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: 8 April 2005

© CROWN COPYRIGHT 2005