Magenta (Wallpapers) Ltd v Customs & Excise [2003] UKVAT V18363 (10 October 2003)

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/02/778

	MAGENTA (WALLPAPERS) LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Mr M S Johnson

Sitting in public at Birmingham on the 17 September 2003  

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to the imposition of a default surcharge 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 S P Robbins, director of the Appellant, for the Appellant andMr R Mansell, 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 circumstances of the appeal are such that the tribunal is precluded from finding a reasonable excuse by reason of section 71(1)(a) of the Value Added Tax Act 1994

And this tribunal directs that this appeal is dismissed

And that there is to be no direction as to costs.     

M S JOHNSON
CHAIRMAN
RELEASE DATE:

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