United Kingdom VAT & Duties Tribunals Decisions

Howarth Ltd v Revenue & Customs [2006] UKVAT V19895 (20 November 2006)

19895

Reference No: MAN/06/0629

MANCHESTER TRIBUNAL CENTRE

HOWARTH 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 dated 22 August 2006 in the sum of £869.93 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 Mr Charles Morgan, counsel, for the Respondents and no-one appearing for the Appellant

And this tribunal having heard this appeal in accordance with rule 26(2) of the said Rules and having announced its decision

And the Respondents by their said representative 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 the Appellant is to pay the Respondents' costs of the hearing, assessed at £100.

Colin Bishopp

CHAIRMAN

Release Date: 20 November 2006

© CROWN COPYRIGHT 2006