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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Calserve Investments Ltd (t/a Green Lees Restaurant) v Revenue & Customs [2007] UKVAT V20281 (06 August 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20281.html Cite as: [2007] UKVAT V20281

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20281

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0554

CALSERVE INVESTMENTS LTD

trading as GREEN LEES RESTAURANT Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: David S Porter

Sitting in public in Birmingham on the 2 August 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 27 April 2007 in the sum of £870.24 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 Paul Churchman for the Appellant and Richard Mansell of the Solicitor's office of 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 there is to be no direction as to costs

DAVID S PORTER

CHAIRMAN

Release Date: 6 August 2007

© CROWN COPYRIGHT 2007