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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Philton Fire & Security Ltd v Revenue and Customs [2005] UKVAT V19127 (16 June 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19127.html Cite as: [2005] UKVAT V19127 |
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19127
LONDON TRIBUNAL CENTRE Reference No: LON/05/0223
Copy sent to:
Appellant/Applicant
Respondents
PHILTON FIRE & SECURITY LIMITED Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: JOHN F AVERY JONES CBE (Chairman)
ROSALIND RUDD
Sitting in public in London on 15 June 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 M Sloane for the Appellant and Mr P Webb for the Respondent
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 representatives 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 default for the period 05/04 because the paying-in slip was given to the bank after the close of banking business on 5 July 2004 and was date-stamped 6 July 2004
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: 16 June 2005
© CROWN COPYRIGHT 2005