Media-Cat Ltd v Revenue and Customs [2005] UKVAT V19442 (02 February 2006)
19442
LONDON TRIBUNAL CENTRE				Reference No: LON/05/1080

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Appellant/Applicant

Respondents

MEDIA-CAT LIMITED	Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS	 Respondents

Tribunal: MR M TILDESLEY OBE (Chairman)
MRS E M MACLEOD CIPM

Sitting in public in London on 1 February 2006

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 Pauline Crinnion, Advocate for HM Revenue and Customs and Lee Bowden, Director of the Appellant company

AND THIS 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 the Appellant company does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal namely £1,499.99 issued on 17 June 2005

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs
M TILDESLEY OBE
	Chairman
	Release Date: 2 Febraury 2006

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