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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Panos Eliades, Franklin and Co v Revenue & Customs [2006] UKVAT V19774 (19 September 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19774.html Cite as: [2006] UKVAT V19774

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19774

LONDON TRIBUNAL CENTRE Reference No: LON/06/0634

Copy sent to:

Appellant/Applicant

Respondents

PANOS ELIADES, FRANKLIN AND CO Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: ADRIAN SHIPWRIGHT (Chairman)

MR S K DAS

Sitting in public in London on 13 September 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 Mr Eliades of the Appellant and Mrs P Crinnion for the Respondent

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 in the circumstances there was no reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

ADRIAN SHIPWRIGHT

Chairman

Release Date: 19 September 2006

© CROWN COPYRIGHT 2006