United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Restore Ltd v Revenue & Customs [2007] UKVAT V20292 (10 August 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20292.html
Cite as: [2007] UKVAT V20292

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Restore Ltd v Revenue & Customs [2007] UKVAT V20292 (10 August 2007)

 


20292

LONDON TRIBUNAL CENTRE

Reference No: LON/07/636

Copy sent to:

Appellant/Applicant

Respondents

RESTORE LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

Sitting in public in London on 8 August 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

AND UPON HEARING Mrs G Orimaloye for the Respondents the Appellant having informed the Tribunal that it would not be represented

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision

AND THE parties present at the hearing by their said representative(s) 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 default in period 12/06

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

John F Avery Jones

Chairman

Release Date: 10 August 2007

© CROWN COPYRIGHT 2007