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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Impact Services Ltd v Customs and Excise [2005] UKVAT V19028 (09 March 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19028.html
Cite as: [2005] UKVAT V19028

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Impact Services Ltd v Customs and Excise [2005] UKVAT V19028 (09 March 2005)

     
    19028

    LONDON TRIBUNAL CENTRE Reference No: LON/2004/1194

    Copy sent to:

    Appellant/Applicant

    Respondents

    IMPACT SERVICES LTD Appellant

    - and -

    THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

    Tribunal: DR D WILLIAMS (Chairman)

    MR P ADAMS

    Sitting in public in Bristol on 9 February 2005

    DIRECTIONS

    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 Rellis, director of the company and Mr Dougal for the Commissioners

    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 has not satisfied the Tribunal that there was a reasonable excuse for either periods 1/1/04-31/3/04 or 1/4/04-30/6/04

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    AND that there is to be no direction as to costs

    DR D WILLIAMS
    Chairman
    Release Date: 9 March 2005

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19028.html