BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £5, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Batch Scaffolding Ltd v Revenue & Customs [2008] UKVAT V20569 (15 February 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20569.html
Cite as: [2008] UKVAT V20569

[New search] [Printable RTF version] [Help]

Batch Scaffolding Ltd v Revenue & Customs [2008] UKVAT V20569 (15 February 2008)

     
    20569

    LONDON TRIBUNAL CENTRE Reference No: LON/2008/154

    Copy sent to:

    Appellant/Applicant

    Respondents

    BATCH SCAFFOLDING LTD Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: MICHAEL TILDESLEY OBE (Chairman)

    ELIZABETH MACLEOD CIPM

    Sitting in public in London on 13 February 2008

    DIRECTION under Rule 30(8)

    THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated the 14 December 2007 in the sum of £510.64 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 Jonathan Holl 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 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: 15 February 2008

    © CROWN COPYRIGHT 2008

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20569.html