United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Nespoli (UK) Ltd v Revenue & Customs [2009] UKVAT V20920 (16 January 2009)
URL: http://www.bailii.org/uk/cases/UKVAT/2009/V20920.html
Cite as: [2009] UKVAT V20920

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Nespoli (UK) Ltd v Revenue & Customs [2009] UKVAT V20920 (16 January 2009)

 


20920

RULE 26(2)

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/08/1222

NESPOLI (UK) LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal : Judith Mitting (Chairman)

Sitting in public in Manchester on the 5 January 2009

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 15 August 2008 in the sum of £947.82 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 Kim Tilling of the Solicitor's office of HM Revenue and Customs for the Respondents and no one appearing for the Appellant

And this Tribunal having heard this Appeal under rule 26(2) of the said Rules and having announced its decision.

And the Respondents by their said representative 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

JUDITH MITTING

CHAIRMAN

Release Date: 16 January 2009

© CROWN COPYRIGHT 2009