18683

MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/03/764

	JOHN KERSH – BROWN’S FINE JEWELLERY LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS & EXCISE	Respondents

	Tribunal Chairman: R L Barlow

Sitting in public at Manchester on 8 March 2004

	DIRECTION
	under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the 12 September 2003 in the sum of £530.01 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 J Kersh 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 the default 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.

R L BARLOW
CHAIRMAN
Released:06/07/2004

	©CROWN COPYRIGHT 2004