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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Roth (t/a Phillips Roth & Co) v Revenue & Customs [2008] UKVAT V20768 (07 August 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20768.html Cite as: [2008] UKVAT V20768

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20768

LONDON TRIBUNAL CENTRE Reference No: LON/07/1716

GRAHAME ROTH

t/a

PHILLIPS ROTH & Co. Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal : Michael Tildesley OBE (Chairman)

Ruth Watts-Davies MHCIMA FCIPD (Member)

Sitting in public in London 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 the 26 January 2007 in the sum of £8,066.17 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 the Appellant and Robert Waterson of the Solicitor's office for 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 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 the Appeal.

And this tribunal directs that this appeal is dismissed

And that there is to be no direction as to costs

MICHAEL TILDESLEY

CHAIRMAN

Release Date: 7 August 2008

© CROWN COPYRIGHT 2008