20751
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2007/1320
FIREGLASS DIRECT (IRELAND) LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Ian Huddleston, Chairman (Chairman)
Sitting in Belfast on the 3rd July 2008
DECISION
This application to the Respondents that the Appeal in this matter be struck out for want of an appealable matter coming on for hearing this day
AND UPON hearing Mr. Bernard Haley of the Solicitor's Office of HM Revenue and Customs for the Respondents
AND no-one appearing on behalf of the Appellant
THIS TRIBUNAL decided to proceed pursuant to the provisions of Rule 26 of the Tribunal Rules
AND it appearing to the Tribunal that the imposition of default interest in the amount of £507.98 is not an appealable matter
THIS TRIBUNAL grants the application and DIRECTS that the Appeal be struck out
No order as to costs.
Under rule 26(3) of the Value Added Tax Rules 1986 (as amended) the Tribunal may set aside any decision or direction given in the absence of a party on such terms as it thinks just, on the application of that party, or of any other person interested, served at the appropriate Tribunal Centre within 14 days after the date when the decision or direction of the Tribunal was released.
IAN WILLIAM HUDDLESTON
CHAIRMAN
Release Date: 29 July 2008