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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Medical Jobs UK Ltd v Revenue & Customs [2006] UKVAT V19814 (17 October 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19814.html
Cite as: [2006] UKVAT V19814
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19814
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/390
MEDICAL JOBS UK LIMITED Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: E GILLILAND
Sitting in public in Manchester on 2 October 2006
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 April 2006 in the sum of £536.97 in respect of the period 1 December 2005 to 28 February 2006 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 Bernard Haley of the Solicitor's office for 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 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
ELSIE GILLILAND
CHAIRMAN
Release Date: 17 October 2006
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