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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Steel Centre 4 Ltd v Revenue & Customs [2008] UKVAT V20820 (07 October 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20820.html Cite as: [2008] UKVAT V20820

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20820

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2008/0788

STEEL CENTRE 4 LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Richard Barlow

Sitting in public in Leeds on the 20 August 2008

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 May 2008 in the sum of £6,812.06 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 Mrs. Karen Eddy for the Appellant and Miss Lisa Linklater for the Respondents

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

And the Respondents by their said representative 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 defaults which resulted in the Respondents making the assessments under appeal

And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs

Richard Barlow

CHAIRMAN

Release Date: 7 October 2008

© CROWN COPYRIGHT 2008