VAT and Duties Tribunal 4 August 2005, v 19205 (Deluni Mobile Limited v Her Majesty's Revenue & Customs)

Introduction This is an application by the Appellant company, Deluni Mobile Limited (“Deluni”), for its appeal to be allowed. It is made pursuant to rule 19(4) of the VAT Tribunals Rules 1986, which permits the tribunal to allow an appeal “if any party fails to comply with any tribunal direction”.