Bowes v Customs  & Excise [2003] UKVAT V18335 (30 September 2003)

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/450

	KEVIN JAMES BOWES	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Chairman: David Demack

Sitting in public at  Manchester on the 18 May  2003 

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to the surcharge assessments listed in the Schedule hereto 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 H Bowes for the Appellant and Mr C Owen of the Solicitor's office of HM Customs and Excise 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 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 any of  the defaults 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

THE SCHEDULE

Default No	Period		Surcharge Assessment 	Percentage	Amount
1		2/01		25.4.01				10		245.98
2		5/01		27.2.03				15		598.05
3		8/01		27.2.03				15		708.90
4		11/01		27.2.03				15		834.15
5		2/02		27.2.03				15		1281.30
6		5/021		16.6.03				15		154.55
7		8/02		11.10.02			15		728.61
8		11/02		12.2.03				15		256.27

David Demack
Chairman
Released:

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