Howitt v Customs & Excise [2003] UKVAT V18325 (15 September 2003)
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/366
HUGH HOWITT Appellant
- and -
THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents
Tribunal Chairman: D S Porter
Sitting in public at Manchester on the 27 August 2003
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 December 2002 in the sum of £4334.39 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 Mr C Owen of the Solicitor's office of HM Customs and Excise for the Respondents and no one appearing for the Appellant
And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision
And the Respondents by their said representative stating pursuant to 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
D S Porter
Chairman
Released:
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