United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> S Surgeon Ltd (t/a ULTIMO) v Revenue & Customs [2006] UKVAT V19960 (04 December 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19960.html
Cite as: [2006] UKVAT V19960

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S Surgeon Ltd v Revenue & Customs [2006] UKVAT V19960 (04/12/2006)

 


19960

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0527

S SURGEON LTD T/A ULTIMO Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: David S Porter

Sitting in public in Manchester on the 29 November 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated

27 August 2004, 12 November 2004, 11 November 2005, 11 November 2005 in the sums of £nil,

£608.36, £688.90,12 May 2006 and £2,490.39

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 Mrs S Surgeon for the Appellant and Mrs K Tilling of the Solicitor's office of 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 there is to be no direction as to costs

DAVID S PORTER

CHAIRMAN

Release Date: 4 December 2006

© CROWN COPYRIGHT 2006