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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Sitecore UK Ltd v Revenue & Customs [2007] UKVAT V20360 (01 October 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20360.html Cite as: [2007] UKVAT V20360

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20360

LONDON TRIBUNAL CENTRE Reference No: LON/2007/1104

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Appellant/Applicant

Respondents

SITECORE UK LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: ADRIAN SHIPWRIGHT (Chairman)

RUTH WATTS DAVIES MHCIMA, FCIPD

Sitting in public in London on 26 September 2007

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 no one appearing for the Appellant as the case being called this Tribunal determined to proceed under rule 26(2) of the Value Added Tax Rules 1986 as amended

UPON HEARING Mrs Pauline Crinnon, Advocate for the Respondent

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 payment was late and in the circumstances there was no reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

ADRIAN SHIPWRIGHT Chairman Release Date: 1 October 2007