United Kingdom VAT & Duties Tribunals Decisions

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20766.html
Cite as: [2008] UKVAT V20766

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Academy Marquees Ltd v Revenue & Customs [2008] UKVAT V20766 (07 August 2008)

 


LONDON TRIBUNAL CENTRE Reference No: LON/08/1019

ACADEMY MARQUEES LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal : Michael Tildesley OBE (Chairman)

Ruth Watts-Davies MHCIMA FCIPD (Member)

Sitting in public in London on the 9 July2008

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 31 January 2008 in the sum of £1,203.49 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 Tom Hawkes book-keeper for the Appellant company and Daniella Gilbert of the Solicitor's office for 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 the 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 assessments under the Appeal.

And this tribunal directs that this appeal is dismissed

And that there is to be no direction as to costs

MICHAEL TILDESLEY

CHAIRMAN

Release Date:

© CROWN COPYRIGHT 2008