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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> JPL Technology Ltd v Revenue and Customs [2005] UKVAT V19338 (15 November 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19338.html
Cite as: [2005] UKVAT V19338
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19338
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0589
JPL TECHNOLOGY LIMITED Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Elsie Gilliland
Elizabeth M Pollard
Sitting in public in York on the 3 November 2005
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 February 2005 in the sum of £10,267.49 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 Jason Brewer, a director for the Appellant and Bernard Haley of 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 appeal
And this tribunal directs that this appeal is dismissed and that the Respondents should consider time to pay arrangements as to the surcharge assessment
And that there is to be no direction as to costs
ELSIE GILLILAND
CHAIRMAN
Release Date: 15 November 2005