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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Jim Barrow Motor Factors Ltd v Revenue & Customs [2007] UKVAT V20326 (24 August 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20326.html
Cite as: [2007] UKVAT V20326

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Jim Barrow Motor Factors Ltd v Revenue & Customs [2007] UKVAT V20326 (24 August 2007)

     
    20326
    MANCHESTER TRIBUNAL CENTRE

    Reference No: MAN/07/0556

    JIM BARROW MOTOR FACTORS LTD Appellant
    and
    THE COMMISSIONERS FOR
    HER MAJESTY'S REVENUE AND CUSTOMS Respondents
    Tribunal Chairman: Richard Barlow
    Sitting in public in Manchester on the 8 August 2007
    DIRECTION
    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated 13 April 2007 in the sum of £646.10 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 Mr Jim Barrow for the Appellant and Mr Richard Mansell of the Solicitor's office of HM Revenue and Customs for the Respondents

    And this tribunal having heard this appeal and having announced its decision

    And the Appellant and the Respondents by their said representatives 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

    RICHARD BARLOW
    CHAIRMAN
    Release Date: 24 August 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20326.html