Burgess Ltd v Customs & Excise [2003] UKVAT V18286 (13 August 2003)

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/319

	ROGER BURGESS LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Chairman: R L Barlow

Sitting in public at  Manchester on the 11 August 2003 

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 13 December 2003 in the sum of £3112.48 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 R Burgess for the Appellant and Mr B Haley of the Solicitor's office of HM Customs and Excise for the Respondents and upon Mr Haley indicating that the amount in default should be reduced to £1556.24

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 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 as reduced

And this tribunal directs that this appeal dismissed and that there is to be no direction as to costs

R L Barlow
Chairman
Released:

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