United Kingdom VAT & Duties Tribunals Decisions

Leeds Wholesale Flowers Ltd v Revenue and Customs [2006] UKVAT V19489 (07 March 2006)

19489

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0759

LEEDS WHOLESALE FLOWERS LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Richard Barlow

Sitting in public in Manchester on the 14 February 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated the 16 July 2004; 14 January 2005 and 15 July 2005 in the sums of £484.18; £180.00 and £750.00 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 Ian McDougall for the Appellant and Miss Joanne Vicary of counsel 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 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

And this tribunal directs that this appeal is dismissed

And that there is to be no direction as to costs

RICHARD BARLOW

CHAIRMAN

Release Date: 7 March 2006

© CROWN COPYRIGHT 2006