United Kingdom VAT & Duties Tribunals Decisions

Morfits Six Ltd v Revenue & Customs [2006] UKVAT V19518 (04 April 2006)

Rule 26(2)

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0520

MORFITS SIX LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Colin Bishopp

Sitting in public in Birmingham on the 29 March 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 February 2005 in the sum of £25,462.12 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 R 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 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 since its reliance on third parties is excluded from being a reasonable excuse by section 71(1)(b) of the Value Added Tax Act 1994

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: 4 April 2006

© CROWN COPYRIGHT 2006