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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Goodacre Carpets of Kendal Ltd v Revenue & Customs [2007] UKVAT V20139 (26 April 2007)
URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20139.html
Cite as: [2007] UKVAT V20139

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Goodacre Carpets of Kendal Ltd v Revenue & Customs [2007] UKVAT V20139 (26 April 2007)

     
    20139

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0922

    GOODACRE CARPETS OF KENDAL LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal : Michael Tildesley OBE (Chairman)

    Warren Snowdon JP

    Sitting in public in North Shields on the 24 April 2007

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 17 November 2006 in the sum of £1,000 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 Bernard Hayley of the Solicitor's office for 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 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 the 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: 26 April 2007
    © CROWN COPYRIGHT 2007

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URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20139.html