Rule 26(2)

    19068
MANCHESTER TRIBUNAL CENTRE	Reference No: MAN/05/0001

	ELEMENT 5 DESIGN LIMITED	Appellant

	and
	
	HER MAJESTY’S REVENUE AND CUSTOMS	Respondents

				Tribunal Chairman:  	 Colin Bishopp
                                       	
Sitting in public in North Shields on the 19 April 2005

	DIRECTION
under Rule 30(8)

This appeal against a decision of the Respondents with respect to a surcharge assessment dated 25 November 2004 in the sum of £5350.60 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 Bernard Haley of the Solicitor’s office for HM Revenue and Customs for the Respondents and no one appearing for the Appellant

And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision

And the Respondents by their said representative 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 assessment under appeal, no factor capable of amounting to a reasonable excuse being disclosed by the Notice of Appeal

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: 27 April 2005

© CROWN COPYRIGHT 2005

££Element 5 Design Ltd v Revenue and Customs [2005] UKVAT V19068 (27 April 2005)