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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Valgrove Ltd v Revenue & Customs [2007] UKVAT V20430 (25 October 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20430.html
Cite as: [2007] UKVAT V20430
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20430
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0731
VALGROVE LIMITED Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal : Michael Tildesley OBE (Chairman)
John Kippest BA (Member)
Sitting in public in Birmingham on the 22 October 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 18 May 2007 in the sum of £795.55 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 Barry Hearsey for the Appellant and Kim Tilling of the Solicitor's Office for HM Revenue and Customs for the Respondents.
And this tribunal having heard this appeal and having announced its decision.
And the parties by their said representatives stating pursuant to the rule 30(8) of the said Rules 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 the Appeal.
And this tribunal directs that this appeal is dismissed.
And that there is to be no direction as to costs
MICHAEL TILDESLEY
CHAIRMAN
Release Date: 25 October 2007
© CROWN COPYRIGHT 2007