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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> 1st Stop Audio Visual Ltd v Revenue & Customs [2007] UKVAT V20103 (12 April 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20103.html Cite as: [2007] UKVAT V20103

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20103

LONDON TRIBUNAL CENTRE Reference No: LON/07/0069

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Appellant/Applicant

Respondents

1^ST STOP AUDIO VISUAL LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

Sitting in public in London on 11 April 2007

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 K Parjiea for the Appellant and Mr S Chambers for the Respondents

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and 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 did not have a reasonable excuse for the under-payment for the period 09/06

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

John F Avery Jones

Chairman

Release Date: 12 April 2007

© CROWN COPYRIGHT 2007