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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Z-Tech Control System Ltd v Revenue & Customs [2006] UKVAT V19879 (13 November 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19879.html Cite as: [2006] UKVAT V19879

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19879

LONDON TRIBUNAL CENTRE Reference No: LON/06/966

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Appellant/Applicant

Respondents

Z-TECH CONTROL SYSTEM LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: STEPHEN OLIVER QC (Chairman)

MRS R S JOHNSON

Sitting in public in London on 8 November 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 M Swinhoe, Managing Director for the Appellant and Jonathan Holl for 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 there was no reasonable excuse for the late payment

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: 13 November 2006

© CROWN COPYRIGHT 2006