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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 >> Presentation Housing Association Ltd v Revenue & Customs [2009] UKVAT V20952 (11 February 2009) URL: http://www.bailii.org/uk/cases/UKVAT/2009/V20952.html Cite as: [2009] UKVAT V20952 |
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20952
LONDON TRIBUNAL CENTRE Reference No: LON/2008/1735
Copy sent to:
Appellant/Applicant
Respondents
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: RICHARD BARLOW (Chairman)
Sitting in public in London on 28 January 2009
DIRECTION
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 Anthony Parkes for the Appellant and Mr Jonathan Holl for the Respondents
AND THIS TRIBUNAL 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 does not have a reasonable excuse for the default giving rise to the assessment of £211,375.16 by way of surcharge in respect of the period ended 31 March 2008
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
