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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Food Concepts International Ltd v Revenue and Customs [2006] UKVAT V19484 (03 March 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19484.html Cite as: [2006] UKVAT V19484

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19484

LONDON TRIBUNAL CENTRE Reference No: LON/2005/1201

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Appellant/Applicant

Respondents

FOOD CONCEPTS INTERNATIONAL LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: STEPHEN OLIVER QC (Chairman)

MRS R A WATTS-DAVIES MCHIMA FCIPD

Sitting in public in London on 1 March 2006

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 Peter Goldstone, director, for the Appellant and Pauline Crinnion 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 fire at the Wimbledon premises was not a sufficiently direct cause of the default for the 12/04 period; as a result the default was the consequence of other trading conditions that did not provide 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: 3 March 2006

© CROWN COPYRIGHT 2006