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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Adaptations (UK) Ltd v Revenue & Customs [2007] UKVAT V20189 (06 June 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20189.html Cite as: [2007] UKVAT V20189

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20189

LONDON TRIBUNAL CENTRE Reference No: LON/2007/550

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Appellant/Applicant

Respondents

ADAPTATIONS (UK) LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: ADRIAN SHIPWRIGHT (Chairman)

MRS R S JOHNSON

Sitting in public in London on 30 May 2007

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 the Tribunal having dismissed the Respondents' application for the appeal in respect of the Tax Period 11/05 to be dismissed as out of time

AND UPON HEARING Mr Steve Searle, Director, for the Appellant and Mrs G Orimoloye 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 as the evidence there was late payment and no reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

ADRIAN SHIPWRIGHT

Chairman

Release Date: 6 June 2007

© CROWN COPYRIGHT 2007