Gravitas Group Ltd v The Commissioners for Her Majesty's Revenue & Customs, TC 07152
| Jurisdiction | UK Non-devolved |
| Judge | Jeanette Zaman |
| Judgment Date | 22 May 2019 |
| Neutral Citation | [2019] UKFTT 0324 (TC) |
| Respondent | The Commissioners for Her Majesty's Revenue & Customs |
| Appellant | Gravitas Group Ltd |
| Reference | TC 07152 |
| Court | First-tier Tribunal (Tax Chamber) |
FIRST-TIER TRIBUNAL
TAX CHAMBER
Appeal number: TC/2018/08140
BETWEEN
GRAVITAS GROUP LTD
Appellant
-and-
THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS
Respondents
TRIBUNAL:
JUDGE JEANETTE ZAMAN
The Tribunal determined the appeal on 17 May 2019 without a hearing under the provisions of
Rule 26 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (default
paper cases) having first read the Notice of Appeal dated 17 December 2018 (with enclosures)
and HMRC’s Statement of Case (with enclosures) acknowledged by the Tribunal on 4 April
2019. The taxpayer did not submit a Reply and the taxpayer’s director confirmed to the
Tribunal on 4 April 2019 that there was no further information to add.
[2019] UKFTT 0324 (TC)
TC07152
VALUE ADDED TAX – default surcharge – whether reasonable excuse for default – no –
appeal dismissed
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