D'EJ Car Wash Ltd v HM Revenue and Customs: 3200626/2018
JUDGMENT
The claim is struck out.REASONS
[1]By a letter dated 5 June 2018 the Tribunal gave the claimant an opportunity to make representations or to request a hearing, as to why the claim should not be struck out because It is out of time. The claimant on longer exists as a legal entity.[2]The claimant has failed to make representations in writing, or has failed to make any sufficient representations, why this should not be done or to request a hearing. The claim is therefore struck out.[3]The hearing fixed for 26 July 2018 will not take place.