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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Ibex Worldwide Ltd v Revenue & Customs [2008] UKVAT V20730 (02 July 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20730.html Cite as: [2008] UKVAT V20730

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20730

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/07/0610

IBEX WORLDWIDE LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: Judith Mitting (Chairman)

Sitting in Birmingham on the 24 June 2008

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to 3 surcharge assessments for periods 02/06; 08/06 and 11/06 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 Kim Tilling of the Solicitor's office of HM Customs and Excise for the Respondents and no one appearing for the Appellant

And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision

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

The Appellant not attending the hearing and having failed to comply with the direction of 11 March 2008

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

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

Judith Mitting

CHAIRMAN

Release Date: 2 July 2008

© CROWN COPYRIGHT 2008