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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Eliza Tinsley Ltd v Revenue & Customs [2008] UKVAT V20726 (27 June 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20726.html Cite as: [2008] UKVAT V20726

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20726

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2008/0092

ELIZA TINSLEY LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: D S Porter (Chairman)

Sitting in Manchester on the 26 June 2008

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated 18 March 2007, 17 August 2007, 21 August 2007 and 16 November 2007, in the sums of Nil, £641.50, £3,569.87 and £8,975.14 respectively 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 Mr. Ramamoorthy for the Appellant and Ms. J Vicary of the Solicitor's office of HM Revenue and Customs for the Respondents

And the 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 defaults which resulted in the Respondents making the assessments under appeal for the first period but does have a reasonable excuse for the second period

And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs

David S Porter

CHAIRMAN

Release Date: 27 June 2008

© CROWN COPYRIGHT 2008