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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Pococks Ltd v Revenue & Customs [2007] UKVAT V20291 (10 August 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20291.html
Cite as: [2007] UKVAT V20291

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Pococks Ltd v Revenue & Customs [2007] UKVAT V20291 (10 August 2007)

     
    20291

    LONDON TRIBUNAL CENTRE

    Reference No: LON/07/783

    Copy sent to:

    Appellant/Applicant

    Respondents

    POCOCKS LIMITED Appellant
    - and -
    THE COMMISSIONERS FOR HER MAJESTY'S
    REVENUE AND CUSTOMS Respondents
    Tribunal: JOHN F AVERY JONES CBE (Chairman)
    CAROLINE DE ALBURQUERQUE
    Sitting in public in London on 8 August 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 HEARING Mr P Ladlow and Mrs D Ladlow for the Appelalnt and Mrs G Orimaloye 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 representative(s) 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 Respondent having accepted a late appeal in respect of period 10/05 the Appellant had a reasonable excuse for the default in that period caused by unexpected bad debts with the result that period 10/06 falls out of account

    AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

    AND that there is to be no direction as to costs

    John F Avery Jones

    Chairman

    Release Date: 10 August 2007

    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20291.html