Moon (t/a Ability) v Revenue & Customs [2006] UKVAT V19705 (03 February 2006) 19705
LONDON TRIBUNAL CENTRE

Reference No: LON/2005/1058

Copy sent to:

Appellant/Applicant

Respondents

MR DANIEL MOON & MR MATTHEW MOON AS ABILITY	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 Terence Moon for the Appellants 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 there was not a reasonable excuse for the delayed payment of VAT

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

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