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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Spectron Services Ltd v Revenue & Customs [2008] UKVAT V20655 (24 April 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20655.html
Cite as: [2008] UKVAT V20655
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20655
LONDON TRIBUNAL CENTRE Reference No: LON/07/1923
Copy sent to:
Appellant/Applicant
Respondents
SPECTRON SERVICES LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AND CUSTOMS Respondents
Tribunal: JOHN F AVERY JONES CBE (Chairman)
CAROLINE DE ALBERQUERQUE
Sitting in public in London on 23 April 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 as amended coming on for hearing this day
AND UPON HEARING Mr Peter McKee for the Appellant and Mr Simon Chambers for the Respondents
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 the Appellant does not have a reasonable excuse for the defaults in periods 03/07 and 06/07
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: 24 April 2008
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