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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Turmil Engineering (Partnership) v Revenue and Customs [2006] UKVAT V19436 (31 January 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19436.html Cite as: [2006] UKVAT V19436

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19436

LONDON TRIBUNAL CENTRE Reference No: LON/2005/758

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Appellant/Applicant

Respondents

TURNMIL ENGINEERING (PARTNERSHIP) Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: DR D WILLIAMS (Chairman)

MISS A WEST FCA

Sitting in public in Cardiff on 7 December 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 Mr D C Ace, partner, for the partnership and Mrs Pauline Crinnion of the Offices of the Solicitor to 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 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 Appellants have not shown a reasonable excuse for the default in payment of the value added tax payable in respect of the quarter to March 2005

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

D WILLIAMS

Chairman

Release Date: 31 Januiary 2006

© CROWN COPYRIGHT 2005