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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Wharf Property Group v Revenue & Customs [2006] UKVAT V19712 (03 February 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19712.html
Cite as: [2006] UKVAT V19712

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    Wharf Property Group v Revenue & Customs [2006] UKVAT V19712 (03 February 2006)

    19712

    LONDON TRIBUNAL CENTRE Reference No: LON/2005/405
    Copy sent to:
    Appellant/Applicant
    Respondents
    WHARF PROPERTY GROUP Appellants
    - and -
    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
    Tribunal: STEPHEN OLIVER QC (Chairman)
    MRS R S JOHNSON
    Sitting in public in London on 1 February 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 Alexandra Nicklin, director, for the Appellant and Jonathan Holl for 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 clerical error of the Appellant when directing its Bank to make payment of VAT to the Respondents did not amount to 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 February 2006

    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19712.html