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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Advanced Packaging Technology of America v Revenue & Customs [2008] UKVAT V20853 (03 November 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20853.html
Cite as: [2008] UKVAT V20853

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Advanced Packaging Technology of America v Revenue & Customs [2008] UKVAT V20853 (03 November 2008)

     
    20853

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/08/0848

    ADVANCED PACKAGING TECHNOLOGY OF AMERICA Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: D S Porter

    Sitting in public in Manchester on the 16 October 2008

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated 16 May 2008 in the sum of £2,409.21 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 Miss Jeanie Baker for the Appellant and Ms. Kim Tilling of the Solicitor's office of HM Revenue and Customs for the Respondents

    And the Appellant 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

    David Porter
    CHAIRMAN
    Release Date: 3 November 2008
    © CROWN COPYRIGHT 2008

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20853.html