BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Discount Flooring Ltd v Revenue & Customs [2006] UKVAT V19496 (13 March 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19496.html
Cite as: [2006] UKVAT V19496

[New search] [Printable RTF version] [Help]

Discount Flooring Ltd v Revenue & Customs [2006] UKVAT V19496 (13 March 2006)

     
    19496

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/831

    DISCOUNT FLOORING LIMITED Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Michael Tildesley Obe

    Member: Kathleen Ramm Fla

    Sitting in public in North Shields on the 22 February 2006

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 September 2006 in the sum of £7026.12 and 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 Richard Mansell of Solicitor's office for HM Revenue and Customs for the Respondents and no one appearing for the Appellant

    And this tribunal having heard this appeal under Rule 26(2) of the said Rules and having announced its decision

    And the Respondents by their said representative stating pursuant to the rule 30(8) of the said Rules 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 does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal

    And this tribunal directs that this appeal is dismissed

    And that there is to be no direction as to costs

    MICHAEL TILDESLEY OBE
    CHAIRMAN
    Release Date: 13 March 2006
    © CROWN COPYRIGHT 2006

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19496.html