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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> TMS Support Solutions Ltd v Revenue & Customs [2008] UKVAT V20580 (25 February 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20580.html
Cite as: [2008] UKVAT V20580
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20580
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/1139
TMS SUPPORT SOLUTIONS LTD. Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Elsie Gilliland
Sitting in public in Birmingham on the 31 January 2008
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated 15 June 2007 in the sum of £16,995.25 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 Jeremy Dent, Finance Manager, for the Appellant and Kim Tilling of the Solicitor's office of HM Revenue and Customs for the Respondents
And this tribunal having heard this appeal and having announced its decision
And the Appellant and the Respondents by their said representatives stating pursuant to 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 appeal
And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs
Elsie Gilliland
CHAIRMAN
Release Date: 25 February 2008
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