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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Nares International Ltd v Revenue & Customs [2007] UKVAT V20018 (16 February 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20018.html Cite as: [2007] UKVAT V20018

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20018

LONDON TRIBUNAL CENTRE Reference No: LON/2006/1115

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Appellant/Applicant

Respondents

NARES INTERNATIONAL LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: RODNEY P HUGGINS (Chairman)

Sitting in public in London on 14 February 2007

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge relating to the period 06/06 in the sum of £3285.30 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 John Holmes, Director for the Appellant and Pauline Crinnion, Advocate, 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 the excuses of the Appellant that the Director was away at the end of the accounting period and the turnover doubled over a period of four months creating considerable extra paperwork were not reasonable

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

RODNEY P HUGGINS

Chairman

Release Date: 16 February 2007

© CROWN COPYRIGHT 2007