United Kingdom VAT & Duties Tribunals Decisions

19587

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0066

HEAPS, COLLIS & HARRISON LIMITED Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Lady Mitting

Sitting in public in Manchester on the 2 May 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 11 November 2005 in the sum of £7106.81 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 M Brown for the Appellant and Mr R Mansell of Solicitor's office for HM Revenue and Customs 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

LADY MITTING

CHAIRMAN

Release Date: 19 May 2006

© CROWN COPYRIGHT 2006