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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Hinkley Glass Merchants Ltd v Customs and Excise [2004] UKVAT V18607 (10 May 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18607.html
Cite as: [2004] UKVAT V18607
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MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/55
HINCKLEY GLASS MERCHANTS LTD Appellant
and
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal Chairman: Mr C P Bishopp
Sitting in public in Birmingham on the 28 April 2004
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to surcharge assessments dated the 6 March 2003 and 4 September 2003 in the sums of £3348.92 and £4793.57 respectively 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 T Sadiq of counsel instructed by their Solicitor's office for the Respondents and no one appearing for the Appellant
And this tribunal having heard this appeal and having announced its decision
And the Appellant and the Respondents by their said representatives 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, there being no evidence available to the tribunal of any unpredictable cause for the appellant's inability to pay the tax by the due date
And this tribunal directs that this appeal is dismissed
And that there is to be no direction as to costs
COLIN BISHOPP
CHAIRMAN
Release Date:
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