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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Admagnetics Ltd v Revenue and Customs [2005] UKVAT V19153 (30 June 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19153.html
Cite as: [2005] UKVAT V19153
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19153
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/04/0401
ADMAGNETICS LTD Appellant
- and -
HM REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Richard Barlow
Sitting in public at Manchester on the 21 June 2005
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to a surcharge assessments dated the 5th March 2003, 5th March 2003, 2nd January 2004 and 7th April 2004 in the sums of £815.32, £1871.55, £1498.47 and £1578.34 and being reasonable excuse appeals as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day
And upon hearing Richard Mansell of the Solicitor's office of 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 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 reasonable excuses for the defaults which resulted in the Respondents making the assessments under appeal
And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs
RICHARD BARLOW
Chairman
Released: 30 June 2005
©CROWN COPYRIGHT 2005