United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> David Bland Furniture Ltd v Customs and Excise [2004] UKVAT V18637 (04 June 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18637.html
Cite as: [2004] UKVAT V18637

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David Bland Furniture Ltd v Customs and Excise [2004] UK V18637 (04 June 2004)

 


18637

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0081

DAVID BLAND FURNITURE FRAMES LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

Tribunal Chairman: Mr R Barlow

Sitting in public at Manchester on 14 May 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated 6 January 2003 in the sum of £2,973-41 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 defaults 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

For the avoidance of doubt this decision relates to the defaults for the periods referred to in the Commissioners' letter of 6 January 2004 namely periods ending 28 February 2002, 31 May 2002, 31 August 2002, 30 November 2002, 31 May 2003 and 31 August 2003.

R BARLOW

CHAIRMAN

Released: 04/06/2004

©CROWN COPYRIGHT 2004