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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> CLS Solutions Ltd v Revenue & Customs [2008] UKVAT V20750 (29 July 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20750.html Cite as: [2008] UKVAT V20750

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20750

RULE 26 (2)

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/08/0441

CLS SOLUTIONS LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Elsie Gilliland

Sitting in public in Manchester on the 9 July 2008

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 31 January 2008 in the sum of £728.54 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, advocate 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 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: 29 July 2008

© CROWN COPYRIGHT 2008