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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> KSA (NE)Ltd v Revenue & Customs [2007] UKVAT V20397 (17 October 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20397.html
Cite as: [2007] UKVAT V20397
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20397
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0679
KSA (NE) LIMITED Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Colin Bishopp
Sitting in public in North Shields on the 9 October 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated 18 May 2007 in the sum of £1,247.50 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 Mr B Haley 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, the excuse put forward amounting to no more than a shortage of funds
And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs
COLIN BISHOPP
CHAIRMAN
Release Date: 17 October 2007
© CROWN COPYRIGHT 2007