 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
United Kingdom VAT & Duties Tribunals Decisions |
||
|
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Rahim & Sons Ltd v Revenue & Customs [2007] UKVAT V20161 (22 May 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20161.html Cite as: [2007] UKVAT V20161 |
||
[New search] [Printable RTF version] [Help]
20161
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0015
RAHIM & SONS LIMITED Appellant
and
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: David Demack
Sitting in public in Manchester on the 7 May 2007
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to penalty assessments for failure to submit EC sales statements listed in the Schedule hereto in a total sum of £1,435 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 Mrs K 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 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 any of the defaults which resulted in the Respondents making the assessments 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: 22 May 2007
© CROWN COPYRIGHT 2007
THE SCHEDULE
| Default No. | Period | Penalty rate per day of default | Days in default | Date of penalty notice | Penalty |
| 051 | 03/05 | £5 | 100+ | 07/03/05 | £500 |
| 054 | 12/05 | £10 | 53 | 24/05/05 | £530 |
| 061 | 03/06 | £15 | 27 | 25/09/06 | £405 |