Club Cantabrica Air Holidays Ltd v Revenue & Customs [2005] UKVAT V19070 (29 April 2005)

19070
LONDON TRIBUNAL CENTRE
Reference No: LON/05/12

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Appellant/Applicant

Respondents

CLUB CANTABRICA AIR HOLIDAYS LIMITED	Appellant

- and -

THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal:  JOHN F AVERY JONES CBE (Chairman)
MRS C S DE ALBUQUERQUE

Sitting in public in London on 13 April 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 Stewart for the Appellant and Mr J Holl for the Respondent

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 default in period 11/03

The Tribunal expresses the hope that the Respondent will allow the Appellant time to pay the penalty

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: 29 April 2005

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