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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Swisher Hygiene UK Ltd v Revenue and Customs [2005] UKVAT V19294 (17 October 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19294.html
Cite as: [2005] UKVAT V19294
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19294
LONDON TRIBUNAL CENTRE Reference No: LON/2005/114
Copy sent to:
Appellant/Applicant
Respondents
SWISHER HYGIENE UK LTD Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: MICHAEL TILDESLEY OBE (Chairman)
PAUL ADAMS FCA
Sitting in public in Bristol on 15 September 2005
DIRECTION
under Rule 30(8)
THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated the 12 November 2004 in the sum of £883.45 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 no-one appearing for the Appellant this Tribunal determined to proceed under Rule 26(2) of the Value Added Tax Tribunals Rules 1986
AND UPON HEARING Jonathan Holl of the Solicitor's office of HM Revenue and Customs for the Respondents
AND upon reading the Appellant's letter dated 8 August 2005
AND THIS TRIBUNAL having heard this appeal and having announced its decision
AND the Respondents by their said representatives stating pursuant to 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
MICHAEL TILDESLEY
Chairman
Release Date: 17 October 2005
© CROWN COPYRIGHT 2005