[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Turner-Laurent (t/a Rye Motors) v Revenue & Customs [2008] UKVAT V20583 (25 February 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20583.html Cite as: [2008] UKVAT V20583

[New search] [Printable RTF version] [Help]

 


20583

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1256

DAVID LESLIE TURNER-LAURENT T/A RYE MOTORS Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Elsie Gilliland

Sitting in public in Manchester on the 30 January 2008

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to two surcharge assessments dated 22 August 2007 and 16 July 2007 in the sums of respectively £7,984.99 and £7,626.78 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 Albert Carter, Accounts, for the Appellant and Kim Tilling 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 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

Elsie Gilliland

CHAIRMAN

Release Date: 25 February 2008

© CROWN COPYRIGHT 2007