0455HINCKLEY GLASS MERCHANTS LTD Mr C P Bishopp Birmingham 28 April COLIN BISHOPP
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/04/55

	HINCKLEY GLASS MERCHANTS LTD	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Mr C P Bishopp 

Sitting in public in Birmingham on the 28 April 2004

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to surcharge assessments dated the 6 March 2003 and 4 September 2003 in the sums of £3348.92 and £4793.57 respectively 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 T Sadiq of counsel instructed by their Solicitor’s office for the Respondents and no one appearing for the Appellant

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 the 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 defaults which resulted in the Respondents making the assessments under appeal, there being no evidence available to the tribunal of any unpredictable cause for the appellant’s inability to pay the tax by the due date

And this tribunal directs that this appeal is dismissed

And that there is to be no direction as to costs

COLIN BISHOPP
CHAIRMAN
Release Date:

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