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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Coach House Brasserie v Revenue and Customs [2006] UKVAT V19421 (11 January 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19421.html
Cite as: [2006] UKVAT V19421

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    Coach House Brasserie v Revenue and Customs [2006] UKVAT V19421 (11 January 2006)

    19421

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0488

    COACH HOUSE BRASSERIE Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Lady Mitting

    Sitting in public in Manchester on the 9 January 2006

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to two surcharge assessments namely for period 07/04 in the sum of £809.11 and for period 10/04 in the sum of £730.53 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 Mr S R Middleton and Mrs K Middleton for the Appellant and Mr C Owen 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 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

    LADY MITTING
    CHAIRMAN
    Release Date: 11 January 2006
    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19421.html