BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom VAT & Duties Tribunals Decisions


You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Acrol Modular Buildings Ltd v Revenue & Customs [2006] UKVAT V19894 (20 November 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19894.html
Cite as: [2006] UKVAT V19894

[New search] [Printable RTF version] [Help]


    Acrol Modular Buildings Ltd v Revenue & Customs [2006] UKVAT V19894 (20 November 2006)

    19894

    Reference No: MAN/06/0391

    MANCHESTER TRIBUNAL CENTRE

    ACROL MODULAR BUILDINGS LIMITED

    Appellant

    and
    THE COMMISSIONERS FOR
    HER MAJESTY'S REVENUE AND CUSTOMS

    Respondents

    Tribunal: Colin Bishopp (Chairman)

    Roland Presho FCMA

    Sitting in public in North Shields on 14 November 2006

    DIRECTION
    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment in the sum of £4,041.02 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 Mrs Deborah Sutherland for the Appellant and Mr Charles Morgan, counsel, 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 that they do not require the 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

    © CROWN COPYRIGHT 2006


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19894.html