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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> JPL Technology Ltd v Revenue and Customs [2005] UKVAT V19338 (15 November 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19338.html Cite as: [2005] UKVAT V19338

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19338

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0589

JPL TECHNOLOGY LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Elsie Gilliland

Elizabeth M Pollard

Sitting in public in York on the 3 November 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 February 2005 in the sum of £10,267.49 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 Jason Brewer, a director for the Appellant and Bernard Haley of Solicitor's office for 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 the Respondents should consider time to pay arrangements as to the surcharge assessment

And that there is to be no direction as to costs

ELSIE GILLILAND

CHAIRMAN

Release Date: 15 November 2005