18960    
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/04/0593

	PETROFLEX LIMITED	Appellant

	and
	
	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

Tribunal Chairman: Elsie Gilliland
				Susan C Stott FCA ATII 

Sitting in public in York on the 10 February 2005

	DECISION

This appeal against a decision of the Respondents with respect to a surcharge assessment dated the  21 June 2004 in the sum of £335.24 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 Brian Sugden, director, for the Appellant and Mr Chris 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

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.  The delay in payment arose from an oversight on the part of the Appellant and does not constitute a reasonable excuse.  The procedures of the Respondents did not restrict or adversely affect the Appellant’s right to appeal to the tribunal.  The issue of the Appellant’s claim to a refund of the bailiff’s costs should be addressed by the Adjudication Office.

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

ELSIE GILLILAND
CHAIRMAN
Release Date: 24 February 2005

© CROWN COPYRIGHT 2005
££Petroflex Ltd v Customs and Excise [2005] UKVAT V18960 (24 February 2005)