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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Foster & Robins Plastering Ltd v Revenue & Customs [2007] UKVAT V20328 (30 August 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20328.html Cite as: [2007] UKVAT V20328 |
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20328
MANCHESTER TRIBUNAL CENTRE
Reference No: MAN/07/0553
FOSTER & ROBINS PLASTERING LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal : Michael Tildesley OBE (Chairman)
Roland Presho FCMA (Member)
Sitting in public in York on the 23 August 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 March 2007 in the sum of £1,272.04 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 Graham Foster and Steven Robins for the Appellant and Kim Tilling of the Solicitor's office for HM Revenue and Customs for the Respondents.
And the parties 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 the Appeal.
And this tribunal directs that this appeal is dismissed.
And that there is to be no direction as to costs
MICHAEL TILDESLEY
CHAIRMAN
Release Date: 30 August 2007
© CROWN COPYRIGHT 2007
