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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Renaissance Club Ltd v Revenue & Customs [2005] UKVAT V19269 (23 August 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19269.html Cite as: [2005] UKVAT V19269 |
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19269
LONDON TRIBUNAL CENTRE Reference No: LON/2005/505
Copy sent to:
Appellant/Applicant
Respondents
RENAISSANCE CLUB LTD Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: STEPHEN OLIVER QC (Chairman)
R S SURI
Sitting in public in London on 10 August 2005
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 Jamie Walker, director, for the Appellant and Jonathan Holl for the Respondents
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 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 circumstances in which the VAT cheque was sent unsigned do not provide the Appellant with a reasonable excuse
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
STEPHEN OLIVER QC
Chairman
Release Date: 23 August 2005
© CROWN COPYRIGHT 2005
