United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Eastern Surveillance Services Ltd v Revenue & Customs [2007] UKVAT V20458 (15 November 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20458.html
Cite as: [2007] UKVAT V20458

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Eastern Surveillance Services Ltd v Revenue & Customs [2007] UKVAT V20458 (15 November 2007)

 


20458

LONDON TRIBUNAL CENTRE Reference No: LON/2006/388

Copy sent to:

Appellant/Applicant

Respondents

EASTERN SURVEILLANCE SERVICES LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: RICHARD BARLOW (Chairman)

KEITH DUGDALE

Sitting in public in Norwich on 4 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 Simon Chambers for the Respondents and there being no appearance by the Appellant

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

AND THE party present at the hearing by its 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 under appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

RICHARD BARLOW

Chairman

Release Date: 15 November 2007

© CROWN COPYRIGHT 2007