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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bridgman IBC Ltd v Revenue & Customs [2007] UKVAT V20007 (06 February 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20007.html
Cite as: [2007] UKVAT V20007
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MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0656
BRIDGMAN IBC LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Michael Johnson
Kathleen Ramm FCA
Sitting in public in North Shields, Tyne and Wear on 23 January 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to the imposition of a default surcharge and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 (as amended) ("the rules") coming on for hearing this day
And upon hearing Anthony Phillips, director of the Appellant and Kim Tilling, of the Solicitor's office of H M 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 rule 30(8) of the rules that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the rules
This tribunal finds that no reasonable excuse has been shown to the satisfaction of the tribunal for the tax shown on the Appellant's VAT return for the quarter ended 30 June 2006 not having been despatched so as to be received by the Respondents within the appropriate time limit
And this tribunal accordingly directs that this appeal is dismissed.
MICHAEL JOHNSON
CHAIRMAN
Release Date: 6 February 2007
© CROWN COPYRIGHT 2007