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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Seven Seas Marble & Granite Ltd v Revenue & Customs [2007] UKVAT V20201 (15 June 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20201.html Cite as: [2007] UKVAT V20201

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20201

LONDON TRIBUNAL CENTRE Reference No: LON/07/605

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Appellant/Applicant

Respondents

SEVEN SEAS MARBLE & GRANITE LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MR M TILDESLEY CBE (Chairman)

MRS E M MACLEOD CIPM

Sitting in public in London on 13 June 2007

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 Ms Susan Chung for the Appellant and Jonathon Holl of the Solicitor's office of HM Revenue & Customs 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 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 there is no reasonable excuse

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

MICHAEL TILDESLEY CBE

Chairman

Release Date: 15 June 2007

© CROWN COPYRIGHT 2007