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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Sharples & Grant Ltd v Revenue & Customs [2008] UKVAT V20542 (24 January 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20542.html Cite as: [2008] UKVAT V20542

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20542

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0948

SHARPLES & GRANT LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: David Porter

Sitting in public in Manchester on the 7 January 2008

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 27 July 2007 in the sum of £2402.53 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 Brian Sharples for the Appellant and Mrs 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 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 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

DAVID PORTER

CHAIRMAN

Release Date: 24 January 2008

© CROWN COPYRIGHT 2008