BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [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 >> A1 Sheet Metal Fabrications v Revenue & Customs [2007] UKVAT V20218 (19 June 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20218.html
Cite as: [2007] UKVAT V20218

[New search] [Printable RTF version] [Help]

A1 Sheet Metal Fabrications v Revenue & Customs [2007] UKVAT V20218 (19 June 2007)

     
    20218

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0293

    A1 SHEET METAL FABRICATIONS Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: David Porter

    Sitting in public in Manchester on the 11 June 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessments dated 17 July 2006 and 15 September 2006 in the sums of £2,421.77 and £2244.61 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 Lee Brown for the Appellant and Richard Mansell of the Solicitor's office of HM Revenue and Customs for the Respondents

    And this tribunal having heard this appeal and having announced its decision

    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 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 PORTER
    CHAIRMAN
    Release Date: 19 June 2007
    © CROWN COPYRIGHT 2007

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20218.html