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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Pierrot Design v Revenue & Customs [2008] UKVAT V20586 (25 February 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20586.html
Cite as: [2008] UKVAT V20586

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Pierrot Design (Lee McCarty, Stewart Hutchinson) v Revenue & Customs [2008] UKVAT V20586 (25 February 2008)

     
    20586

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1240

    PIERROT DESIGN (LEE McCARTY, STEWART HUTCHINSON) Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Elsie Gilliland

    Sitting in public in Manchester on the 30 January 2008

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to three accounting periods namely 12/06; 03/07; and 06/07 and a surcharge assessment dated 3 September 2007 in the sum of £432.41 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 Michael Ashurst, Accountant, for the Appellant and Kim Tilling 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 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 three accounting periods and for the defaults 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

    Elsie Gilliland
    CHAIRMAN
    Release Date: 25 February 2008
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20586.html