United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Harvey Middleton Ltd v Revenue & Customs [2007] UKVAT V20371 (20 September 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20371.html
Cite as: [2007] UKVAT V20371

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Harvey Middleton Ltd v Revenue & Customs [2007] UKVAT V20371 (20 September 2007)

20371

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0578

HARVEY MIDDLETON LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Elsie Gilliland

John Lapthorne

Sitting in public in Birmingham on the 3 September 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 16 March 2007 in respect of the period 1 November 2006 to 31 January 2007 in the sum of £1,735.16 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 Richard Mansell, Advocate, of the Solicitor's office of HM Revenue and Customs for the Respondents and no one appearing for the Appellant

And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision

And the Respondents by their said representative stating pursuant to the rule 30(8) of the said Rules 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

ELSIE GILLILAND

CHAIRMAN

Release Date: 20 September 2007

© CROWN COPYRIGHT 2007