United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Duct Com Ltd v Revenue & Customs [2007] UKVAT V20271 (02 August 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20271.html
Cite as: [2007] UKVAT V20271

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Duct Com Ltd v Revenue & Customs [2007] UKVAT V20271 (02 August 2007)

 


20271

LONDON TRIBUNAL CENTRE

Reference No: LON/2007/693

Copy sent to:

Appellant/Applicant

Respondents

DUCT COM LTD Appellant - and - THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents Tribunal: ADRIAN SHIPWRIGHT (Chairman) MRS E M MACLEOD CIPM

Sitting in public in London on 25 July 2007

DIRECTION under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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

UPON HEARING Mr Winkle, Managing Director of the Appellant and Mrs P Crinnion, Advocate, for the Respondents

AND THIS TRIBUNAL having heard this appeal ad having announced its decision

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 in the circumstances there was no reasonable excuse

AND THIS TRIBUNAL DIRECTES THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

ADRIAN SHIPWRIGHT Chairman Release Date: 2 August 2007 © CROWN COPYRIGHT 2007