United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Liftserve UK v Customs and Excise [2005] UKVAT V18978 (08 March 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V18978.html
Cite as: [2005] UKVAT V18978

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Liftserve UK v Customs and Excise [2005] UKVAT V18978 (08 March 2005)

 


18978

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/644

LIFTSERVE UK Appellant

- and -

THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

Tribunal Chairman: Colin Bishopp

Sitting in public at Birmingham on the 2^nd March 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 17 September 2004 the in the sum of £558.76 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 G Harrison ACMA for the Appellant and Mr R Mansell of the Solicitor's office of HM Customs and Excise for the Respondents

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 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

COLIN BISHOPP

Chairman

Released: 8 March 2005

©CROWN COPYRIGHT 2005