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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Melloy Ltd v Revenue & Customs [2008] UKVAT V20769 (07 August 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20769.html Cite as: [2008] UKVAT V20769

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20769

LONDON TRIBUNAL CENTRE Reference No: LON/2008/354

Copy sent to :

Appellant/Applicant :

Respondents :

MELLOY LIMITED	Appellant
and
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS	Respondents

Tribunal: Rodney P Huggins, Chairman

Chris Perry

Sitting in public in Cardiff on 29 July 2008

DIRECTION under Rule 30(8)

THIS APPEAL against decision of the Respondents with respect to four Default Surcharges being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 coming on for hearing this day

AND UPON HEARING Neil Barrell, Managing Director for the Appellant and Jonathan Holl, 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 that they do not require the said decision to be recorded in a written document.

THIS TRIBUNAL FINDS THAT insufficiency of funds and unauthorised inaccuracies by the financial controller do not amount to reasonable excuses by virtue of section 71 of the Value Added Tax Act 1994

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED.

There is no order of costs and the Respondents are requested to give reasonable time for payment of the surcharges.

RODNEY P HUGGINS

Chairman

Release date: 7 August 2008