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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Landmarq Technologies Ltd v Revenue & Customs [2007] UKVAT V20460 (15 November 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20460.html
Cite as: [2007] UKVAT V20460

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Landmarq Technologies Ltd v Revenue & Customs [2007] UKVAT V20460 (15 November 2007)

     
    20460

    LONDON TRIBUNAL CENTRE Reference No: LON/07/1186

    Copy sent to:

    Appellant/Applicant

    Respondents

    LANDMARQ TECHNOLOGIES LIMITED Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S

    REVENUE AND CUSTOMS Respondents

    Tribunal: JOHN F AVERY JONES CBE (Chairman)

    SHARWAR SADIQUE

    Sitting in public in London on 14 November 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 Mr Sherman Lai for the Appellant and Mrs Pauline Crinnion for the Respondents

    AND THIS TRIBUNAL having announced its decision

    AND THE parties present at the hearing by their said representative(s) 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 for the period 03/07

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    AND that there is to be no direction as to costs

    John F Avery Jones

    Chairman

    Release Date: 15 November 2007

    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20460.html