United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Thame Spice Ltd v Revenue & Customs [2007] UKVAT V20395 (15 October 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20395.html
Cite as: [2007] UKVAT V20395

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Thame Spice Ltd v Revenue & Customs [2007] UKVAT V20395 (15 October 2007)

 


20395

LONDON TRIBUNAL CENTRE Reference No: LON/2007/1225

Copy sent to:

Appellant/Applicant

Respondents

THAME SPICE LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MISS J C GORT (Chairman)

MR K S GODDARD MBE (Member)

Sitting in public in London on 3 October 2007

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Surcharge Assessment for the period 02/07 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 Mrs P Crinnion, advocate, of HM Revenue and Customs for the Respondents and there being no appearance by or on behalf of the Appellant

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 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 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

MISS J C GORT

Chairman

Release Date: 15 October 2007

© CROWN COPYRIGHT 2007