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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Gemma Design Ltd v Revenue and Customs [2005] UKVAT V19387 (16 December 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19387.html Cite as: [2005] UKVAT V19387 |
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19387
LONDON TRIBUNAL CENTRE Reference No: LON/05/1055
Copy sent to:
Appellant/Applicant
Respondents
GEMMA DESIGN LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: STEPHEN OLIVER QC (Chairman)
SHEILA WONG CHONG FRICS
Sitting in public in London on 14 December 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 Frank Rember, director, for the Appellant and Philip Webb for the Respondents
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 downturn in business in 2005 and the consequent cashflow problems do not in law amount to a reasonable excuse
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
STEPHEN OLIVER QC
Chairman
Release Date: 16 December 2005
© CROWN COPYRIGHT 2005
