Flagstaff Stockfarms Ltd v Revenue and Customs [2006] UKVAT V19452 (06 February 2006)

19452
BELFAST TRIBUNAL CENTRE				Reference No: LON/05/925

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Appellant/Applicant

Respondents

FLAGSTAFF STOCKFARMS LTD	Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

Tribunal: MS HEATHER GIBSON (Chairman)
MS PATRICIA GORDON

Sitting in public in Belfast on 12 January 2006

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 Ronnie Lawlor on behalf of the Appellant and Mr Bernard Haley, Solicitor on behalf of the Respondents 

AND THIS TRIBUNAL having heard this appeal 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 did not have a reasonable excuse for not dispatching the Value Added Tax

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

HEATHER GIBSON
	Chairman
	Release Date: 6 February 2006

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