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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Turnmill Engineering v Revenue & Customs [2008] UKVAT V20738 (10 July 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20738.html
Cite as: [2008] UKVAT V20738

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Turnmill Engineering v Revenue & Customs [2008] UKVAT V20738 (10 July 2008)

     
    20738

    LONDON TRIBUNAL CENTRE Reference No: LON/2008/192

    Copy sent to:

    Appellant/Applicant

    Respondents

    TURNMILL ENGINEERING Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: CHARLES HELLIER (Chairman)

    P ADAMS

    Sitting in public in Cardiff on 4 June 2008

    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 coming on for hearing this day

    UPON HEARING David Ceri Ace, partner, for the Appellant firm and Jonathan Holl, instructed by the solicitor to HMRC for the Respondents

    This appeal was an appeal against a default surcharge on grounds which appeared to the Tribunal to fall within section 59(7) VAT Act 1994 (reasonable excuse for late payment or reasonable expectation that the VAT due would be received in time)

    At the end of the hearing the Tribunal announced its decision that the appeal be dismissed. Neither party required the decision to be recorded in a written document setting out the Tribunals findings of fact and reason. As a result this decision, in accordance with Rule 30(8) of the Tribunal Rules, simply records that the appeal be dismissed

    We recognised the difficulty the Appellant might have in providing immediate funds for the payment of the surcharge and recommend that the Appellant be allowed time to pay

    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 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

    2

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    AND that there is to be no direction as to costs

    CHARLES HELLIER

    Chairman

    Release Date: 10 July 2008

    © CROWN COPYRIGHT 2008

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20738.html