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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bracken MW Ltd v Revenue & Customs [2007] UKVAT V20324 (28 August 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20324.html
Cite as: [2007] UKVAT V20324

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Bracken MW Ltd v Revenue & Customs [2007] UKVAT V20324 (28 August 2007)

     
    20324
    LONDON TRIBUNAL CENTRE
    Reference No: LON/07/0621
    BRACKEN MW LTD Appellant
    and
    THE COMMISSIONERS FOR
    HER MAJESTY'S REVENUE AND CUSTOMS Respondents
    Tribunal : Michael Tildesley OBE (Chairman)
    Ruth Watts Davies MHCIMA FCIPD
    Sitting in public in London on the 22 August 2007
    DIRECTION
    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessments dated the 8 September 2006 in the sum of £3,723.39 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 Jonathan Miller, director for the Appellant company and Pauline Crinnion 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 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: 28 August 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20324.html