United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Bradfare Ltd v Customs and Excise [2004] UKVAT V18776 (30 September 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18776.html
Cite as: [2004] UKVAT V18776

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Bradfare Ltd v Customs and Excise [2004] UKVAT V18776 (30 September 2004)

 


18776

Rule 26(2)

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/2004/0203

BRADFARE LIMITED Appellant

and

THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents

Tribunal: Mr I E Vellins (Chairman)

Sitting in public in Manchester on the 21 September 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 February 2004 in the sum of £3529.22 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 representatives 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

MR I E VELLINS

CHAIRMAN

Release Date: 30 September 2004