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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> TCs Club 2000 Ltd v Revenue & Customs [2007] UKVAT V20287 (06 August 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20287.html Cite as: [2007] UKVAT V20287

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20287

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0437

TC'S CLUB 2000 LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Elsie Gilliland

Sitting in public in York on the 18 July 2007

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment in respect of the period 01/07/06 to 30/09/06 dated 17 November 2006 in the sum of £601.90 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 Howard Hinchcliffe, director, for the Appellant and Kim Tilling 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 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

ELSIE GILLILAND

CHAIRMAN

Release Date: 6 August 2007

© CROWN COPYRIGHT 2007