United Kingdom VAT & Duties Tribunals Decisions

 


Clearlink Communication (UK) Ltd v Revenue and Customs [2006] UKVAT V19443 (02 February 2006)

19443

LONDON TRIBUNAL CENTRE Reference No: LON/05/658

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Appellant/Applicant

Respondents

CLEARLINK COMMUNICATIONS (UK) LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MR M TILDESLEY OBE (Chairman)

MRS E M MACLEOD CIPM

Sitting in public in London on 1 February 2006

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 Pauline Crinnion, Advocate of the acting Solicitor's Office of HM Revenue and Customs, for the Respondents and no-one appearing for the Appellant

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) of the said Rules and having announced its decision

AND THE Respondents by their said representatives 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 which resulted in the Respondents making the assessment under appeal (namely £484.44 issued on 24 March 2005

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

M TILDESLEY OBE

Chairman

Release Date: 1 February 2006

© CROWN COPYRIGHT 2006