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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Swisher Hygiene UK Ltd v Revenue and Customs [2005] UKVAT V19294 (17 October 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19294.html
Cite as: [2005] UKVAT V19294

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Swisher Hygiene Uk Ltd v Her Majesty's Revenue and Customs [2005] UKVAT V19294 (17 October 2005)

     
    19294

    LONDON TRIBUNAL CENTRE Reference No: LON/2005/114

    Copy sent to:

    Appellant/Applicant

    Respondents

    SWISHER HYGIENE UK LTD Appellant

    - and -

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: MICHAEL TILDESLEY OBE (Chairman)

    PAUL ADAMS FCA

    Sitting in public in Bristol on 15 September 2005

    DIRECTION

    under Rule 30(8)

    THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated the 12 November 2004 in the sum of £883.45 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 no-one appearing for the Appellant this Tribunal determined to proceed under Rule 26(2) of the Value Added Tax Tribunals Rules 1986

    AND UPON HEARING Jonathan Holl of the Solicitor's office of HM Revenue and Customs for the Respondents

    AND upon reading the Appellant's letter dated 8 August 2005

    AND THIS TRIBUNAL having heard this appeal and having announced its decision

    AND the Respondents by their said representatives stating pursuant to Rule 30(8) of the said Rules 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 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

    MICHAEL TILDESLEY

    Chairman

    Release Date: 17 October 2005

    © CROWN COPYRIGHT 2005

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URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19294.html