United Kingdom VAT & Duties Tribunals Decisions

M White Ltd v Revenue & Customs [2006] UKVAT V19533 (12 April 2006)

Rule 26(2)

19533

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0903

M WHITE LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: DAVID S PORTER

Sitting in public in Manchester on the 3 April 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 16 September 2005 in the sum of £1,965.11 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 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 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

DAVID S PORTER

CHAIRMAN

Release Date: 12 April 2006

© CROWN COPYRIGHT 2006