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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Triline Holdings Ltd v Customs and Excise [2004] UKVAT V18751 (03 September 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18751.html
Cite as: [2004] UKVAT V18751

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Triline Holdings Ltd v Customs and Excise [2004] UKVAT V18751 (03 September 2004)

     
    18751

    LONDON TRIBUNAL CENTRE Reference No: LON/04/272

    Copy sent to:

    Appellant/Applicant

    Respondents

    TRILINE HOLDINGS LIMITED Appellant

    - and -

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal: JOHN F AVERY JONES CBE (Chairman)

    P D DAVDA FCA

    Sitting in public in London on 1 September 2004

    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 J Monahan for the Appellant and Mr P Webb for the Respondent

    AND THIS TRIBUNAL having heard this appeal under Rule 26(2) 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 Appellant did not have a reasonable excuse for the late payment of VAT for the period 08/03 but hopes that the Respondent will allow the Appellant time to pay the surcharge

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    AND that there is to be no direction as to costs

    John F Avery Jones

    Chairman

    Release Date: 3 September 2004

    © CROWN COPYRIGHT 2004

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URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18751.html