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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Astra Property Service Ltd v Revenue & Customs [2006] UKVAT V19600 (01 June 2006) URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19600.html Cite as: [2006] UKVAT V19600

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LONDON TRIBUNAL CENTRE Reference No: LON/06/252

19600

ASTRA PROPERTY SERVICES LIMITED Appellant

- and -

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MR M TILDESEY OBE (Chairman)

MS R. RUDD (Member)

Sitting in public in London on 31 May 2006

DIRECTION

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge in the sum of £1,818.69 issued on 18 January 2006 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 A Hodzic, managing director for the Appellant Company and Mr Simon Chambers, advocate for the Respondents.

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representative stating pursuant to Rule 30 (8) of the Value Added Tax Tribunals Rule 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 FINDS THAT the Appellant does not have a reasonable excuse for the default, which resulted in the Respondents making the assessment under Appeal.

THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

MR MICHAEL TILDESEY OBE Chairman
Release Date: 1 June 2006