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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Enterprise Sales and Distribution Ltd v Revenue & Customs [2007] UKVAT V20399 (17 October 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20399.html
Cite as: [2007] UKVAT V20399

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Enterprise Sales and Distribution Ltd v Revenue & Customs [2007] UKVAT V20399 (17 October 2007)

     
    20399

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0714

    ENTERPRISE SALES AND DISTRIBUTION LIMITED Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal : Michael Tildesley OBE (Chairman)

    Mohammed Farooq (Member)

    Sitting in public in Birmingham on the 14 September 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 18 May 2007 in the sum of £433.36 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 Victoria Edmonds Shakell counsel instructed by the Solicitor for HM Revenue and Customs for the Respondents and no-one appearing for the Appellant.

    And this tribunal having heard this appeal 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 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: 17 October 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20399.html