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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Optik Service Ltd v Revenue & Customs [2006] UKVAT V19650 (12 July 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19650.html
Cite as: [2006] UKVAT V19650

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Optik Service Ltd v Revenue & Customs [2006] UKVAT V19650 (12 July 2006)
    19650

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0680

    OPTIK SERVICE LIMITED Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Colin Bishopp

    Sitting in public in Manchester on the 10 July 2006

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 10 March 2005 in the sum of £53 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 A Booth for the Appellant and Mr R Mansell of Solicitor's office for HM Revenue and Customs for the Respondents

    And this tribunal having heard this appeal and having announced its decision

    And the Appellant and the Respondents by their said representatives stating pursuant to the 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

    COLIN BISHOPP
    CHAIRMAN
    Release Date:12 July 2006
    © CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19650.html