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United Kingdom VAT & Duties Tribunals Decisions
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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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
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