United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Perkins Contracts Ltd v Revenue & Customs [2008] UKVAT V20875 (21 November 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20875.html
Cite as: [2008] UKVAT V20875

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Perkins Contracts Ltd v Revenue & Customs [2008] UKVAT V20875 (21 November 2008)

 


20875

LONDON TRIBUNAL CENTRE Reference No: LON/08/1673

Copy sent to:

Appellant/Applicant

Respondents

PERKINS CONTRACTS LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

JOHN ROBINSON

Sitting in public in London on 19 November 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 Gordon Harris for the Appellant and Mrs Pauline Crinnion 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 default for period 03/08

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: 21 November 2008

© CROWN COPYRIGHT 2008