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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Premier Scaffolding v Revenue & Customs [2007] UKVAT V20254 (13 July 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20254.html Cite as: [2007] UKVAT V20254

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20254

LONDON TRIBUNAL CENTRE Reference No: LON/2007/691

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Appellant/Applicant

Respondents

PREMIER SCAFFOLDING Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MR R BARLOW (Chairman)

MRS L M SALISBURY

Sitting in public in London on 27 June 2007

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 Mrs T Clark for the Appellant and Mr J Holl for the Respondents

AND THE parties present at the hearing by their said representatives 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 which gave rise to the assessment for £5380.53 in respect of period ending 31 December 2006

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

R BARLOW

Chairman

Release Date: 13 July 2007

© CROWN COPYRIGHT 2007