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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Fireglass Direct (Ireland) Ltd v Revenue & Customs [2008] UKVAT V20751 (29 July 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20751.html Cite as: [2008] UKVAT V20751

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20751

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2007/1320

FIREGLASS DIRECT (IRELAND) LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: Ian Huddleston, Chairman (Chairman)

Sitting in Belfast on the 3^rd July 2008

DECISION

This application to the Respondents that the Appeal in this matter be struck out for want of an appealable matter coming on for hearing this day

AND UPON hearing Mr. Bernard Haley of the Solicitor's Office of HM Revenue and Customs for the Respondents

AND no-one appearing on behalf of the Appellant

THIS TRIBUNAL decided to proceed pursuant to the provisions of Rule 26 of the Tribunal Rules

AND it appearing to the Tribunal that the imposition of default interest in the amount of £507.98 is not an appealable matter

THIS TRIBUNAL grants the application and DIRECTS that the Appeal be struck out

No order as to costs.

Under rule 26(3) of the Value Added Tax Rules 1986 (as amended) the Tribunal may set aside any decision or direction given in the absence of a party on such terms as it thinks just, on the application of that party, or of any other person interested, served at the appropriate Tribunal Centre within 14 days after the date when the decision or direction of the Tribunal was released.

IAN WILLIAM HUDDLESTON

CHAIRMAN

Release Date: 29 July 2008