BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [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 >> Olnato Ltd v Revenue & Customs [2008] UKVAT V20702 (06 June 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20702.html
Cite as: [2008] UKVAT V20702

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

Olnato Ltd v Revenue & Customs [2008] UKVAT V20702 (06 June 2008)

     
    20702

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/08/0173

    OLNATO LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: D S Porter

    Sitting in public in Manchester on the 30 May 2008

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated 12 June 2007 in the sum of £2,187 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 Mr. James Davis for the Appellant and Mrs. Kim Tilling of the Solicitor's office of HM Revenue and Customs for the Respondents.

    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 defaults which resulted in the Respondents making the assessments under appeal

    And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs

    D S PORTER
    CHAIRMAN
    Release Date: 6 June 2008
    © CROWN COPYRIGHT 2008

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20702.html