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Decision Number: TC 00133
Appellant: Atec Associates Limited
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Sir Stephen Oliver QC
Date Of Decision: 17/07/2009
Main Category: VAT - APPEALS
Main Subcategory: Applications generally
Notes: PROCEDURE – Application to reinstate – Earlier Direction dismissing appeal given under Old Rules in absence of Applicant or any representative – Subsequent hearing under Old Rules to determine whether earlier Direction should be set aside – No attendance by Applicant – Earlier Direction remained in being – Further Application to reinstate made after coming into force of New Rules – Whether Tribunal has jurisdiction – No – Application dismissed – “Old” Trib Rules r.26(3) – SI 2009 No.56 (“New” Trib Rules) r.38
Decision(s) to Download: TC00133.doc TC00133.doc