United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Select Financial Ltd v Revenue & Customs [2007] UKVAT V19981 (10 January 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V19981.html
Cite as: [2007] UKVAT V19981

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Select Financial Ltd v Revenue & Customs [2007] UKVAT V19981 (10 January 2007)

 


19981

MANCHESTER TRIBUNAL CENTRE

Reference No: MAN/06/631

SELECT FINANCIAL LIMITED

Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS

Respondents

Tribunal :

Michael Tildesley OBE (Chairman)

Sitting in public in Birmingham on the 8 January 2007

DIRECTION under Rule 30(8)

This appeal against decisions of the Respondents with respect to a surcharge liability notice issued 23 February 2006 and surcharge assessment dated the 26 May 2006 in the sum of £8,642 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 David Hobbs, Financial Accountant for the Appellant company and Richard Mansell ofthe 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 there is to be no direction as to costs

MICHAEL TILDESLEY

CHAIRMAN

Release Date: 10 January 2007