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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> H & H Consulting Ltd v Revenue & Customs [2007] UKVAT V20425 (08 November 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20425.html
Cite as: [2007] UKVAT V20425

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H & H Consulting Ltd v Revenue & Customs [2007] UKVAT V20425 (08 November 2007)

     
    20425

    LONDON TRIBUNAL CENTRE Reference No: LON/2006/1230

    H & H CONSULTING LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal : Michael Tildesley OBE (Chairman)

    Catherine Farquharson ACA

    Sitting in public in London on the 29 October 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 21 July 2006 in the sum of £278.98 which was subsequently replaced by a surcharge liability notice only with no financial penalty 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 after hearing Jonathan Holl of the 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 the Appeal.

    And this tribunal directs that this appeal is dismissed.

    The Appellant, however, has no financial penalty to pay as a result of the appeal being dismissed

    And that there is to be no direction as to costs

    MICHAEL TILDESLEY
    CHAIRMAN
    Release Date: 8 November 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20425.html