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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> 1 SC Guarding Ltd v Revenue & Customs [2007] UKVAT V20206 (26 June 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20206.html
Cite as: [2007] UKVAT V20206

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1 SC Guarding Ltd v Revenue & Customs [2007] UKVAT V20206 (26 June 2007)

     
    20206

    LONDON TRIBUNAL CENTRE Reference No: LON/07/606

    Copy sent to:

    Appellant/Applicant

    Respondents

    1 SC GUARDING LTD Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: RICHARD BARLOW (Chairman)

    MRS CAROLINE DE ALBUQUERQUE

    Sitting in public in London on 13 June 2007

    DIRECTION

    under Rule 30(8)

    THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge dated 16 February 2007 in the sum of £10,000 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 David Jones for the Appellant and Mr Simon Chambers of the Solicitor's office of HM Revenue & 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 Rule 30(8) of the Value Added Tax Tribunals Rules 1986 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

    RICHARD BARLOW

    Chairman

    Release Date: 26 June 2007

    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20206.html