United Kingdom VAT & Duties Tribunals Decisions

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20422.html
Cite as: [2007] UKVAT V20422

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M N Cordy-Ramsey (should be Hairaisers Ltd) v Revenue & Customs [2007] UKVAT V20422 (01 November 2007)

 


20422

LONDON TRIBUNAL CENTRE Reference No: LON/07/784

Copy sent to:

Appellant/Applicant

Respondents

M N CORDY-RAMSEY (should be Hairaisers Limited) Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

SHARWAR SADEQUE

Sitting in public in London on 31 October 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 Mr J Holl for the Respondents

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

P

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 in the absence of any further information from the Appellant and in particular a reply to the Respondents' letter of 9 October 2007 the Appellant does not have a reasonable excuse for the default in period 10/06

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: 1 November 2007

© CROWN COPYRIGHT 2007