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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bryson House v Revenue & Customs [2007] UKVAT V20145 (16 May 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20145.html Cite as: [2007] UKVAT V20145 |
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20145
LONDON TRIBUNAL CENTRE REF. NO. LON/2007/240
COPY SENT TO:
APPELLANT/APPLICANT
RESPONDENTS
BRYSON HOUSE
Appellant
-and-
HER MAJESTY'S REVENUE AND CUSTOMS
Respondents
Tribunal : Mr. Ian Huddleston (Chairman)
Sitting in public in Belfast on 25th April 2007
DIRECTION
under Rule 30(8)
THIS APPEAL is against a decision of the Respondents to levy a Default Surcharge on the grounds of reasonable excuse.
AND UPON HEARING Brian McGinn for the Appellant and Bernard Hayley of the Solicitor's Office of Her Majesty's Revenue and Customs for the Respondents
AND THE TRIBUNAL having heard this appeal and having announced its decision
AND THE parties present at the hearing 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 reasonable excuse is not established
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED
AND that there is to be no direction as to costs.
Ian Huddleston
Chairman
Release date : 16 May 2007
