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United Kingdom VAT & Duties Tribunals Decisions

You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Collinson (t/a Collinson Chartered Accountants) v Revenue and Customs [2005] UKVAT V19227 (2 September 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19227.html
Cite as: [2005] UKVAT V19227
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Collinson (t/a Collinson Chartered Accountants) v Revenue and Customs [2005] UKVAT V19227 (2 September 2005)

     
    Rule 26(2)

    19227

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0355

    ANTHONY COLLINSON - COLLINSON CHARTERED ACCOUNTANTS Appellant

    and

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal Chairman: Michael Tildesley

    Sitting in public in Birmingham on the 22 August 2005

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 3 June 2004 in the sum of £1,114.75 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 and Richard Mansell instructed by the Acting Solicitor 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 default which resulted in the Respondents making the assessment under appeal because the reason put forward was not relevant to the default period upon which the surcharge was imposed

    And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs

    MICHAEL TILDESLEY
    CHAIRMAN
    Release Date: 2 September 2005
    © CROWN COPYRIGHT 2005

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