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United Kingdom VAT & Duties Tribunals Decisions


You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Perkins Contracts Ltd v Revenue & Customs [2008] UKVAT V20875 (21 November 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20875.html
Cite as: [2008] UKVAT V20875

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Perkins Contracts Ltd v Revenue & Customs [2008] UKVAT V20875 (21 November 2008)

     
    20875

    LONDON TRIBUNAL CENTRE Reference No: LON/08/1673

    Copy sent to:

    Appellant/Applicant

    Respondents

    PERKINS CONTRACTS LIMITED Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S

    REVENUE AND CUSTOMS Respondents

    Tribunal: JOHN F AVERY JONES CBE (Chairman)

    JOHN ROBINSON

    Sitting in public in London on 19 November 2008

    DIRECTION

    under Rule 30(8)

    THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 Gordon Harris for the Appellant and Mrs Pauline Crinnion for the Respondents

    AND THE parties present at the hearing by their said representative(s) stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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 for period 03/08

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    AND that there is to be no direction as to costs

    John F Avery Jones

    Chairman

    Release Date: 21 November 2008

    © CROWN COPYRIGHT 2008


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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20875.html