United Kingdom VAT & Duties Tribunals Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Element 5 Design Ltd v Revenue and Customs [2005] UKVAT V19068 (27 April 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19068.html
Cite as: [2005] UKVAT V19068

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Element 5 Design Ltd v Revenue and Customs [2005] UKVAT V19068 (27 April 2005)

 


Rule 26(2)

19068

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0001

ELEMENT 5 DESIGN LIMITED Appellant

and

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Colin Bishopp

Sitting in public in North Shields on the 19 April 2005

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 25 November 2004 in the sum of £5350.60 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 Bernard Haley of the Solicitor's office for HM Revenue and Customs 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 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 assessment under appeal, no factor capable of amounting to a reasonable excuse being disclosed by the Notice of Appeal

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: 27 April 2005

© CROWN COPYRIGHT 2005