United Kingdom VAT & Duties Tribunals Decisions

Metcare Holdings Ltd v Revenue & Customs [2006] UKVAT V19889 (20 November 2006)

19889

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/175

METCARE HOLDINGS LTD Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal Chairman: Richard Barlow

Sitting in public in Manchester on 8 November 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 January 2006 in the sum of £1549.31 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 Mrs K Tilling of the Solicitor's office 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.

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: 20 November 2006

© CROWN COPYRIGHT 2006