United Kingdom VAT & Duties Tribunals Decisions

Acrol Modular Buildings Ltd v Revenue & Customs [2006] UKVAT V19894 (20 November 2006)

19894

Reference No: MAN/06/0391

MANCHESTER TRIBUNAL CENTRE

ACROL MODULAR BUILDINGS LIMITED

Appellant

and

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS

Respondents

Tribunal: Colin Bishopp (Chairman)

Roland Presho FCMA

Sitting in public in North Shields on 14 November 2006

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment in the sum of £4,041.02 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 after hearing Mrs Deborah Sutherland for the Appellant and Mr Charles Morgan, 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 rule 30(8) of the said Rules that they do not require the 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

© CROWN COPYRIGHT 2006