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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> AVN Petersons Ltd v Revenue & Customs [2007] UKVAT V20350 (20 September 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20350.html Cite as: [2007] UKVAT V20350

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20350

LONDON TRIBUNAL CENTRE Reference No: LON/2007/447

AVN PETERSONS LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MICHAEL TILDESLEY OBE (Chairman)

SHEILA EDMONDSON FCA

Sitting in public in London on 12 September 2007

DIRECTION

Under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated 24 May 2007 in the sum of £911.31 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 Peter Rollison for the Appellant and Jonathan Holl 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

MR MICHAEL TILDESLEY OBE Chairman Release Date: 20 September 2007 © CROWN COPYWRIGHT 2007