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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> D Gray Shopfitters Ltd v Revenue & Customs [2007] UKVAT V20273 (03 August 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20273.html Cite as: [2007] UKVAT V20273

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LONDON TRIBUNAL CENTRE

Reference No: LON/2006/1123

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Appellant/Applicant

Respondents

D GRAY SHOPFITTERS LIMITED Appellant - and - THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents Tribunal: RODNEY P HUGGINS (Chairman) CAROLINE de ALBUQUERQUE

Sitting in public in London on 18 July 2007

DIRECTION under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to A Default Surcharge in the sum of £80.33 being reasonable excuse appeals 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 Jonathan Holl, Advocate, for the Respondents AND no one appearing for the Appellant this tribunal determined to proceed in accordance with Rule 26(2) of the Value Added Tax Tribunal Rules 1986 (as amended)

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE Respondents at the hearing by their said representative 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 VAT was paid in cash seven days after the due date. A seven day period's grace is only permitted when an electronic payment is made

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: © CROWN COPYRIGHT 2007