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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Western Connect Ltd v Revenue & Customs [2008] UKVAT V20710 (06 June 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20710.html
Cite as: [2008] UKVAT V20710

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Western Connect Ltd v Revenue & Customs [2008] UKVAT V20710 (06 June 2008)

     
    20710

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1418

    WESTERN CONNECT LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: A. F. W. Devlin (Chairman)

    Sitting in Belfast on the 29 April 2008

    DIRECTIONS

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated 10 October 2007 in the sum of £1,361.72 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 Ms. Slavin for the Appellant and Mr. Haley, of the Solicitor's office of HM Revenue and Customs.

    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

    ALISTAIR F. W. DEVLIN
    CHAIRMAN
    Release Date: 6 June 2008
    ... CROWN COPYRIGHT 2008

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20710.html