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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Watson McDermott Engineering v Revenue and Customs [2005] UKVAT V19357 (01 December 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19357.html Cite as: [2005] UKVAT V19357

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19357

LONDON TRIBUNAL CENTRE Reference No: LON/2005/876

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Appellant/Applicant

Respondents

WATSON MCDERMOTT ENGINEERING Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MR A DEVLIN (Chairman)

MR A HENNESSEY

Sitting in public in Belfast on 15 November 2005

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge 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 Hayley for the Respondents, the Appellant failing to attend

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision in open court

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 the Appellant has failed to make out the grounds for appeal addressed in its Notice of Appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

A DEVLIN

Chairman

Release Date: 1 December 2005

© CROWN COPYRIGHT 2005