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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Switch Wizard Ltd v Revenue & Customs [2008] UKVAT V20630 (27 March 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20630.html
Cite as: [2008] UKVAT V20630
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20630
LONDON TRIBUNAL CENTRE Reference No: LON/2006/1284
Copy sent to:
Appellant/Applicant
Respondents
SWITCH WIZARD LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: JOHN CLARK (Chairman)
Sitting in public in London on 26 March 2008
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 coming on for hearing this day
AND UPON HEARING Mark Read for the Appellant and Jonathan Holl for the Respondents
AND THIS TRIBUNAL having heard this appeal and having announced its decision and the parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 that they do not require the said decision to be recorded in a written document
THIS TRIBUNAL FINDS THAT there is no reasonable excuse for the default in respect of period 08/05
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
JOHN CLARK
Chairman
Release Date: 27 March 2008
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