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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bibby v Revenue & Customs [2007] UKVAT V20327 (29 August 2007) URL: http://www.bailii.org/uk/cases/UKVAT/2007/V20327.html Cite as: [2007] UKVAT V20327

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20327

LONDON TRIBUNAL CENTRE

Reference No: LON/2007/0628

Copy sent to:

Appellant/Applicant

Respondents

JOHN BIBBY Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MICHAEL TILDESLEY OBE (Chairman)

MRS S SADQUE

Sitting in public in London on the 29 August 2007

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated the 15 December 2006 in the sum of £241.90 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 Pauline Crinnion of HM Revenue and Customs for Respondents, and no-one appearing for the Appellant

AND having read the Appellant's fax dated 28 August 2007

THIS TRIBUNAL proceeded to hear this appeal under Rule 26(2) 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 did not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

that there is to be no direction as to costs

MICHAEL TILDESLEY

Chairman

Release Date: 29 August 2007

© CROWN COPYRIGHT 2007