Suite E, The Arch, 135A Rufford Road, 135A Rufford Road, PR9 8HT
Suite E, The Arch, Southport Decided 11 July 2025 VT00028802
Figures are as stated in the decision; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellant appealed a £100 penalty notice issued by the Valuation Office Agency for failing to respond to a form of return request within 56 days. The appellant did not attend the hearing, stating on the appeal form that letters had been sent to the wrong address and they were out of the country. The tribunal dismissed the appeal because the VOA had withdrawn the penalty notice prior to the hearing, rendering the appeal moot.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer.
Grounds argued
No grounds were argued — the decision records none.
- Evidence
- None from the ratepayer
- Hearing
- 9 July 2025
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