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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Derek Linch (Holdings) Ltd v Revenue & Customs [2006] UKVAT V19953 (13 December 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19953.html Cite as: [2006] UKVAT V19953

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19953

LONDON TRIBUNAL CENTRE Reference No: LON/2006/941

Copy sent to:

Appellant/Applicant

Respondents

DEREK LINCH (HOLDINGS) LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MR EDWARD SADLER (Chairman)

MRS J M NEILL

Sitting in public in London on 6 December 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

UPON HEARING Mr Derek Linch, Director for the Appellant and Mrs Pauline Crinnion, senior office of the Solicitor's Office of HM Revenue and Customs 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 emended 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 of VAT by the Appellant

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be direction as to costs

EDWARD SADLER Chairman Release Date: 13 December 2006