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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bramblewood Contractors Ltd v Revenue & Customs [2007] UKVAT V20152 (22 May 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20152.html
Cite as: [2007] UKVAT V20152

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Bramblewood Contractors Ltd v Revenue & Customs [2007] UKVAT V20152 (22 May 2007)

     
    20152

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0230

    BRAMBLEWOOD CONTRACTORS LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal : Michael Tildesley OBE (Chairman)

    Marjorie Kostick BA FCA CTA

    Sitting in public in Birmingham on the 17 May 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 October 2006 in the sum of £1,112.09 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 Theresa Kee company secretary for the Appellant and Bernard Hayley of the 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 the Appeal.

    And this tribunal directs that this appeal is dismissed.

    And that there is to be no direction as to costs

    MICHAEL TILDESLEY
    CHAIRMAN
    Release Date: 22 May 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20152.html