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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Stringer Ltd v Revenue & Customs [2007] UKVAT V20200 (15 June 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20200.html
Cite as: [2007] UKVAT V20200
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20200
LONDON TRIBUNAL CENTRE Reference No: LON/2007/323
Copy sent to:
Appellant/Applicant
Respondents
STRINGER LIMITED Appellants
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: MICHAEL TILDESLEY OBE (Chairman)
ELIZABETH MACLEOD CIPM
Sitting in public in London on 13 June 2007
DIRECTION
under Rule 30(8)
THIS APPEAL against a decision of the Respondents with respect to Default Surcharges dated 26 May 2006 and 17 November 2006 in the sum of £556.46 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 Mr and Mrs Stringer for the Appellants and Jonathan Holl of the Solicitor's office of HM Customs and Excise for the Respondents
AND THE parties present at the hearing 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 defaults 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 OBE
Chairman
Release Date: 15 June 2007
© CROWN COPYRIGHT 2007