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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Protection Films Ltd v Revenue & Customs [2008] UKVAT V20790 (01 September 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20790.html
Cite as: [2008] UKVAT V20790

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Protection Films Ltd v Revenue & Customs [2008] UKVAT V20790 (01 September 2008)

     
    20790

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2008/0189

    PROTECTION FILMS LTD Appellant

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Judith Mitting

    Sitting in public in Manchester on the 4 August 2008

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to two surcharge assessments for periods 08/07 and 11/07 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 Pickford the Appellant and Mr. B Haley of the Solicitor's office of HM Revenue and Customs for the Respondents

    And this tribunal having heard this appeal 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 defaults which resulted in the Respondents making the assessments under appeal

    And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs

    Judith Mitting
    CHAIRMAN
    Release Date: 1 September 2008
    © CROWN COPYRIGHT 2008

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20790.html