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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Project and Building Consultancy Ltd v Revenue & Customs [2008] UKVAT V20835 (21 October 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20835.html
Cite as: [2008] UKVAT V20835
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20835
LONDON TRIBUNAL CENTRE Reference No: LON/2008/1544
Copy sent to:
Appellant/Applicant
Respondents
PROJECT AND BUILDING CONSULTANCY LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: MISS J C GORT (Chairman)
Sitting in public in London on 15 October 2008
DIRECTION
under Rule 30(8)
THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated the 23 April 2008 in the sum of £5,428.99 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 Mr M Spurrier, Finance Director of the Appellant Company and Mr J Holl, Advocate, of the Solicitor's office of HM Revenue and Customs for the Respondents
AND the parties 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
MISS J C GORT
Chairman
Release Date: 21 October 2008
CROWN COPYRIGHT 2008