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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> East Lancashore Warehousing Co Ltd v Revenue & Customs [2006] UKVAT V19936 (07 December 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19936.html
Cite as: [2006] UKVAT V19936

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East Lancashore Warehousing Co Ltd v Revenue & Customs [2006] UKVAT V19936 (07/12/2006)

     

    19936

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/658

    EAST LANCASHIRE WAREHOUSING CO LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: David S Porter

    Sitting in public in Manchester on 1 December 2006

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 November 2005 and 17 February 2006 in the sums of £2,266.64 and £2,916.78 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 c Owen for the Appellant and Mrs K Tilling of the Solicitor's office of H M 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 representative 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 of 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.

    DAVID S PORTER

    CHAIRMAN

    Release Date: 7 December 2006

    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19936.html