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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Calserve Investments Ltd (t/a Green Lees Restaurant) v Revenue & Customs [2007] UKVAT V20281 (06 August 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20281.html
Cite as: [2007] UKVAT V20281
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20281
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0554
CALSERVE INVESTMENTS LTD
trading as GREEN LEES RESTAURANT Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: David S Porter
Sitting in public in Birmingham on the 2 August 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated 27 April 2007 in the sum of £870.24 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 Paul Churchman for the Appellant and Richard Mansell 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: 6 August 2007
© CROWN COPYRIGHT 2007