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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bruce Williamson Hotels and Leisure Ltd v Customs and Excise [2004] UKVAT V18609 (17 April 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18609.html
Cite as: [2004] UKVAT V18609
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MANCHESTER TRIBUNAL CENTRE Reference No: MAN03/0791
BRUCE WILLIAMSON HOTELS AND LEISURE LIMITED Appellant
and
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: Mr C P Bishopp (Chairman)
Sitting in public at Birmingham on 6 May 2004
DIRECTION
Under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessment dated 26 September 2003, in the sum of £417.60 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 R Mansell 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, the absence of a cheque signatory on holiday being incapable of amounting to a reasonable excuse
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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