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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Kingston Jewellers Ltd v Revenue & Customs [2007] UKVAT V19995 (25 January 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V19995.html
Cite as: [2007] UKVAT V19995

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Kingston Jewellers Ltd v Revenue & Customs [2007] UKVAT V19995 (25 January 2007)

     
    RULE 26 (C)

    19995

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0737

    KINGSTON JEWELLERS LIMITED Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: David Demack

    Sitting in public in Manchester on the 24 January 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to two surcharge assessments dated 30 June 2006 and 22 September 2006 in the sums of £340.84 and £431.54 respectively 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 R Mansell of the Solicitor's office of HM Revenue and Customs 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 representative 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

    DAVID DEMACK
    CHAIRMAN
    Release Date: 25 January 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V19995.html