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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Pinewood Associates Ltd v Revenue & Customs [2008] UKVAT V20879 (24 November 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20879.html
Cite as: [2008] UKVAT V20879
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20879
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/08/844
PINEWOOD ASSOCIATES LTD Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal : David Demack (Chairman)
Sitting in public in Manchester on the 7 November 2008
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated 16 May 2008 in the sum of £1,075.76 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 Rappaport for the Appellant and Mrs. K Tilling of the Solicitor's office for HM Revenue and Customs for the Respondents.
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 assessment under appeal
And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs
DAVID DEMACK
CHAIRMAN
Release Date: 24 November 2008
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