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United Kingdom VAT & Duties Tribunals Decisions


You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Safeglass Ltd v Revenue & Customs [2007] UKVAT V20449 (07 November 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20449.html
Cite as: [2007] UKVAT V20449

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Safeglass Ltd v Revenue & Customs [2007] UKVAT V20449 (07 November 2007)

     
    20449

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0961

    SAFEGLASS LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Lady Mitting

    Sitting in public in Birmingham on the 5 November 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated 1 June 2007 in the sum of £364 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 Richard Mansell of the Solicitor's office of HM Revenue and Customs for the Respondents and no one appearing for the Appellant

    And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision

    And the Respondents by their said representative stating pursuant to the rule 30(8) of the said Rules 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

    LADY MITTING
    CHAIRMAN
    Release Date: 7 November 2007
    © CROWN COPYRIGHT 2007


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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20449.html