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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Eastern Surveillance Services Ltd v Revenue & Customs [2007] UKVAT V20458 (15 November 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20458.html Cite as: [2007] UKVAT V20458 |
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20458
LONDON TRIBUNAL CENTRE Reference No: LON/2006/388
Copy sent to:
Appellant/Applicant
Respondents
EASTERN SURVEILLANCE SERVICES LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: RICHARD BARLOW (Chairman)
KEITH DUGDALE
Sitting in public in Norwich on 4 October 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 UPON HEARING Mr Simon Chambers for the Respondents and there being no appearance by the Appellant
AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision
AND THE party present at the hearing by its said representative 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 Appellant does not have a reasonable excuse for the default under appeal
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs
RICHARD BARLOW
Chairman
Release Date: 15 November 2007
© CROWN COPYRIGHT 2007