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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Aztec Plumbing and Heating Engineers Ltd v Revenue & Customs [2008] UKVAT V20568 (15 February 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20568.html Cite as: [2008] UKVAT V20568

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20568

LONDON TRIBUNAL CENTRE Reference No: LON/2007/2010

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Appellant/Applicant

Respondents

AZTEC PLUMBING AND HEATING ENGINEERS LTD Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: MICHAEL TILDESLEY OBE (Chairman)

ELIZABETH MACLEOD CIPM

Sitting in public in London on 13 February 2008

DIRECTION under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a surcharge assessment dated 28 September 2007 in the sum of £925.81 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 Ibrahim Homaidan for the Appellant and Jonathan Holl of the Solicitor's office of HM Customs and Excise for the Respondents

AND this tribunal having heard this appeal and having announced its decision

AND the Appellant and the Respondents by their said representatives stating pursuant to the Rule 30(8) of the said Rules 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 does 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 and that there is to be no direction as to costs

MICHAEL TILDESLEY

Chairman

Release Date: 15 February 2008

© CROWN COPYRIGHT 2008